1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning of the court’s explanation concerning this case is as stated in the reasoning of the judgment of the first instance, except for the submission or addition of the following: therefore, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Of the judgment of the court of first instance, the parts written in letter No. 2, No. 6, and No. 11 shall be written with “A”-issued shares.

Part 6, Part 12, Part 8, Part 15, and Part 9, Part 3 of the judgment of the first instance court shall be subject to each "former Enforcement Decree of the Restriction of Special Taxation Act".

3. The addition;

A. The Defendant’s assertion that the Plaintiff’s corporate tax liability for the business year 2006 was established on September 30, 2006, and the statutes to be applied in determining the illegality of taxation are the statutes at the time of the establishment of tax liability. Therefore, the applicable statutes to be applied to the instant taxation disposition are the amended Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 19329, Feb. 9, 2006; hereinafter “amended Enforcement Decree of the Restriction of Special Taxation Act”). According to the amended Enforcement Decree of the Restriction of Special Taxation Act, the Plaintiff is not a small or medium enterprise due to the amendment of the attached Table 1 of the Enforcement Decree of the Framework Act

B. Determination is based on Article 2(5) of the Enforcement Decree of the Restriction of Special Taxation Act (amended by attached Table 1 of the Enforcement Decree of the Framework Act on Small and Medium Enterprises) and the amendment of the Enforcement Decree of the Framework Act on Small and Medium Enterprises after the enforcement of February 9, 2006 under Article 1 of the Addenda of the Enforcement Decree of the Restriction of Special Taxation Act shall be deemed to apply to the case where the Enforcement Decree of the Framework Act on Small and Medium Enterprises was amended after the enforcement of February 9, 2006 under Article 1 of the Addenda of the Enforcement Decree of the Restriction of Special Taxation Act. Since the Enforcement Decree of the Framework Act on Small and Medium Enterprises was amended on December 27, 2005, prior to