The defendant.

A. On October 13, 2014, the Plaintiff posted a letter (hereinafter “instant copyrighted work”) under the title “D” on the “free bulletin board” (C) following its operation.

B. The instant copyrighted works consist of some examples, including land entry fees, vehicle fuel expenses, vehicle repair expenses, communication expenses, private highway tolls, food expenses and meal expenses, and input tax deduction for new and secondary vehicles, with regard to the method of deducting the input tax amount of a local owner. The instant copyrighted works consist of a summary of the contents related to the Value-Added Tax Act, along with some examples.

C. On January 26, 2016, the Defendant posted a letter of the same content as the instant copyrighted work (hereinafter “instant notice”) in the “E” column on the website (www.jiisky.co.kr) operated by himself. D.

Upon filing the instant lawsuit, the Defendant deleted the instant notice on its own website around June 2016.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings

2. The assertion and judgment

A. The Plaintiff asserted that, without the Plaintiff’s permission, the Defendant posted the instant bulletin on its website containing the same form and content as the instant copyrighted work without permission, thereby infringing the Plaintiff’s right of reproduction and distribution. The Plaintiff infringed the Plaintiff’s right of attribution by indicating the author of the instant bulletin as the Defendant. As such, the Defendant asserts that the Plaintiff is liable to compensate the Plaintiff for damages arising from the Plaintiff’s infringement of author’s property right and damages arising from the infringement of author’s moral right.

As to this, the Defendant is merely a compilation and summary of the contents of the Value-Added Tax Act, and thus constitutes “works not protected” under Article 7 of the Copyright Act.