1. Revocation of the first instance judgment.

2. Value-added tax stated in the list of attached taxation disposition that the Defendant rendered to the Plaintiff.

1. The reasoning of the judgment of the court, such as accepting the judgment of the court of first instance, is as stated in the reasoning of the judgment of the court of first instance (excluding the part of the judgment of the court of first instance) except for the modification of 7, 15, and 12, 7, 15, and 12, as stated in the following 2, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation

2. The Plaintiff provided exclusive charges to the Plaintiff as a domestic branch or agency of the instant resort, and the Plaintiff had the power to make a reservation against all travel agents, Ireland, group companies, and personal grandchildren in Korea.

Therefore, when domestic travel agents enter the request for reservation of the instant resort from travel agents, they made a reservation through the Plaintiff, and they did not directly make a request for reservation on the side of the instant resort.

7) In addition to the aforementioned reservation services, the Plaintiff planned domestic tour goods protocols, etc. of the instant club to be sold by domestic tour operators, produced and provided advertising campaign photographs, etc. to be used by them, and performed marketing activities in the Republic of Korea, such as arranging hostings of the instant club and domestic tour operators. 8) The Plaintiff investigated domestic market trends, and proposed programming by taking into account the price of competitors and the demand and flight of each travel company on a quarterly basis. The Plaintiff also promoted marketing activities through the production of the home shopping tour, planning exhibitions with Guides Tourism Offices, and marketing activities by each travel company.

In addition, the plaintiff was shared with monthly records of the hotel operation from B of Lypt keeping, and was present at Lypt's marketing meetings to keep a Onnuri as the representative of the Korean office.

9 The plaintiff is a Korean national of Lart, who will be employed by the Korean intern staff, who will work in Lart.