2. The costs of the lawsuit are assessed against the defendant.

A. The Plaintiff is a business operator who engages in the business of processing mother products with the trade name of C, and the Defendant is a company that engages in various types of export and import businesses, wholesale and retail businesses, etc.

B. The Plaintiff, with the Defendant, was supplied with raw and secondary materials necessary for the clinical processing by the Defendant; processed them to the Defendant, supplied them to the Defendant, and entered into a contract for the clinical processing to obtain a certain amount of contribution per one product as a consideration (hereinafter “instant contract”); accordingly, the Plaintiff processed and supplied the primary products to the Defendant (hereinafter “instant products”).

C. The Plaintiff may not collect the individual consumption tax as prescribed by the Presidential Decree on the goods falling under any of the following subparagraphs, while supplying the goods of this case to the Defendant before the imposition of the former head of the Gu tax.

3. Where the goods manufactured with supplied raw materials or only on commission basis are taken out from a manufacturing place to a truster's warehouse; and where a person intends to take out goods falling under any of the subparagraphs of Article 19 (1) of the Enforcement Decree of the Individual Consumption Tax Act from a selling place, manufacturing place, or storage place or to take out goods from a bonded area, he/she shall submit an application (including submission via national tax information and communications networks) stating the following matters at the time the relevant goods are taken out (in cases of imported goods, from the time of filing an import declaration until the date of receiving an import declaration), and obtain approval therefor from the head of the competent tax office or customs office:

Article 14 (5) of the Individual Consumption Tax Act and Article 14 (1) of the Individual Consumption Tax Act shall apply to the defendant for approval of carrying out without paying the tax, and the defendant shall not pay the individual consumption tax for the above products.