1. Of the judgment of the court of first instance, the part against the Defendant (Counterclaim Plaintiff) that exceeds the amount ordered to pay below.

As the value-added tax on the repair cost constitutes an input tax amount, the victim does not actually return to the victim’s own input tax amount because the victim can either deduct or get a refund thereof (see Supreme Court Decision 92Da47328, Jul. 27, 1993). Therefore, the Defendant cannot claim damages equivalent to the value-added tax.

Therefore, this part of the defendant's assertion is without merit.

[] Direct labor cost 587,803, and direct labor cost x 7.9% x 7.9% x 7.9% x 436,747,792 x 5.5% x 4.5% x 4.05% x 702 x 5.05% x 702 x 50.77% x 97% x 97% x 1.7% 97% x 91,693 pension premium directly labor cost x 2.49% x 34,303, 871, 514 (labor cost) x 6.7% x 46% x 76,747, 107, and 965% of the total amount of labor cost under the Civil Act - 96% of the total amount of labor cost - the defendant's liability for warranty - the defendant's liability for warranty -675% -686% of the total labor cost.