1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

The reasoning of the judgment of the court of first instance is as follows, except for the dismissal or addition of some contents of the judgment of the court of first instance. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Part 3, "The amount exceeding the Plaintiff's apportionment ratio out of the research costs of this case" in Part 17 shall be deemed as "the amount exceeding the Plaintiff's apportionment ratio out of the expenditure subject to value-added tax among the research costs of this case."

Part 3: (a) deleted the “instant disposition” in Part 22 (hereinafter “instant disposition”); (b) add the “instant disposition” in Part 23 (hereinafter “instant disposition”); and (c) add the “instant disposition of imposition of each value-added tax” in the separate sheet No. 1, which remains after the said correction.

In Part 4, "before amendment" shall be added to "before amendment" in Part 17.

Article 18(2) of the Enforcement Rule of the Value-Added Tax Act (wholly amended by Ordinance of the Ministry of Strategy and Finance No. 355, Jun. 28, 2013) shall be deemed to be Article 18(2) of the former Enforcement Rule of the Value-Added Tax Act.

The decision of the first instance court is legitimate, and the plaintiff's appeal is dismissed as it is without merit.