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 judgment of the court of first instance cited by the court of first instance is as follows: (a) the term “ August 6, 2013,” “ August 7, 2013,” which read “ August 7, 2013,” which read “Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, shall be cited as it is in accordance with the reasoning of the judgment of the court of first instance, except for the case of changing the title Nos. 9 through No. 12, 5, and 6 to

2. Parts changed;

D. 1) The supply of goods under the Value-Added Tax Act refers to the delivery or transfer of goods based on all contractual or legal grounds, and in light of the nature of value-added tax, such delivery or transfer is premised on the act of transferring the ownership so that the goods can be used or consumed. Even before the purchase price is liquidated or the transfer of the registration under the name of the other party is made, if the other party to the transaction takes possession of the goods so that the goods can be exclusively used or disposed of as the owner of the building, it constitutes the supply of the goods under the Value-Added Tax Act (see, e.g., Supreme Court Decision 2005Du2926, Oct. 13, 2006). Meanwhile, Article 9(1)2 of the Value-Added Tax Act (wholly amended by Act No. 11873, Jun. 7, 2013) provides that, if the transfer of the goods is not necessary, the time when the goods are made available, and the purport of Article 9(1)209 of the Value-Added Tax Act can be determined as follows.