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 court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance except for the modification of the judgment of the court of first instance as follows. Thus, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

In the 7th place of the judgment of the first instance court, the Korean Standard Industrial Classification is interpreted to include all cases of providing food that can be immediately consumed without regard to the type of service and food type. The 8th place of the judgment of the first instance court, which added the following to the "3th place", reported by the plaintiff to apply the deduction rate of the constructive purchase tax corresponding to the manufacturing business after exclusion from the food of this case from the first place, and the deduction rate of the constructive purchase tax corresponding to the food of this case is applied to the food of this case which can be immediately consumed without additional cooking; the 10th place of the taxable period (6 months) of the food of this case among the members of the 10th group of the 20th group of the 20th group of the 20th group of the 10th group of the 10th group of the 20th group of the 10th group of the 2th group of the 15th group of the 10th group of the 2th group of the 10th group of the 10th group of the 2th group of the 15th group of the m.