Article 14 (Judgment of Non-Continuation of Trial)

Since the sales price has been independently determined by the transaction, the Plaintiff bears the risk of failure to recover the transaction price, and the Plaintiff bears the final responsibility for calculating the transaction of alcoholic beverages, the Plaintiff has the obligation to pay the value-added tax as an independent business operator.

Article 1 of the Value-Added Tax Act [Taxable Objects]

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Even after examining the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by