부가가치세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of the claim.
1. The reasons why the court has cited the judgment of the court of first instance for this case are as follows, except for the dismissal as follows:
It shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
In addition, the sixth third to fourth is as follows:
(d) Direct costs: the direct costs incurred or incurred in connection with the use of the material under this Agreement.
(Omission) All advertising costs and incidental costs (including omission). However, indirect costs and fees ("royalty") shall not be included therein.
The term "(b)" shall be changed to "(f)" in the sixth fiveth place.
The "distribution cost" that reduces the 11th sixth day shall be considered as "direct cost".
2. The defendant's appeal is dismissed.