1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the court’s explanation concerning this case is as follows, except for the modification of the pertinent part of the judgment of the first instance as to this case as follows 2. Thus, it is identical to the reasoning of the judgment of the first instance (including “related Acts and subordinate statutes,” but excluding the part “3. conclusion”). Thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Of the notice posted on June 17, 2005 below the fourth 5 pages of the amended portion, “(V)” is added to “e-Ok to the right side of the e-Ok”.

4 Under the 4th page, the following is added to the right side of the 4th parallel “(B)”. On December 27, 2012, B established the Plaintiff using the same corporate name as “C” used by an individual entrepreneur.

Under 5 pages 4, each “amount” is added to the right side of each “amount” (per unit: million won) on the 6th page. The following is added to the “corporate introduction” column of the “corporate placement site”. The Plaintiff began at the 2002 musical site, and started at the 2013 musical site, and has been growing to the highest and maximum web establishment-specialized platform.

“The entry was made”

(No. 6) 6-13 of the 6th 8-13 pages are as follows. 【The fact that an employee began to be employed after the establishment of the Plaintiff and that a significant amount of sales occurred additionally is as seen earlier.

However, in light of the following circumstances revealed by comprehensively taking account of the facts seen earlier and the overall purport of the evidence presented earlier, the Plaintiff constitutes grounds for excluding the reduction or exemption of a small or medium venture enterprise under Article 6(6)2 and 4 of the former Act.

Therefore, the instant disposition made on such premise is legitimate, while the Plaintiff’s assertion that it constitutes a subject of tax reduction or exemption under Article 6(2) of the former Act as a small and medium venture enterprise is without merit.

6th to 4th below the 6th day is as follows. 【B.’