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 reasons why the court should explain this part of the Plaintiff’s assertion are as follows: (a) it is identical to the corresponding part of the judgment of the court of first instance, except where “the Defendant” under Article 7 of the judgment of the court of first instance is referred to as “the Plaintiff” as “the Plaintiff”; and (b) thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence

2. Whether the instant disposition is lawful

(a) An entry in the attached Form of relevant Acts and subordinate statutes;

B. 1) As a matter of principle, the proviso of Article 2 of the Addenda to the former Enforcement Decree of the Value-Added Tax Act is a universal norm of society with the same binding force against many and unspecified persons, and thus, the interpretation should be made to ensure objective validity by clarifying the standard meaning of the law, and the legal stability should not be undermined by maintaining consistency as much as possible.

In addition, since positive law is stipulated in consideration of universal and typical matters, it is also necessary to interpret that it has concrete feasibility so that it can be the most reasonable solution to the specific case in the application of the law in various cases that occur in society reality.

In short, the purpose of legal interpretation should be to find concrete feasibility within the scope that does not undermine legal stability.

In addition, as far as possible in the process, a systematic and logical interpretation that takes into account the legislative intent and purpose, the history of the enactment and amendment, harmony with the entire legal order, relationship with other statutes, etc. should be made appropriate in response to the request for interpretation of this Act.

On the other hand, if the text of the law itself consists of relatively clear concepts, in principle, another interpretation method shall be used.