The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

After finding the facts as indicated in its reasoning based on its adopted evidence, the lower court acknowledged the following facts: (a) advertisement and publicity activities conducted to promote sales of imported goods are activities related to market sales; and (b) the Plaintiff, which needs to engage in advertisement and publicity activities in order to increase the distribution commission, directly conducts advertisement and publicity activities, such as concluding a contract for advertisement and publicity on film, etc. for motion pictures, which are imported goods, and paying expenses; (c) thus, in full view of the fact that the payment of the advertising and publicity expenses in this case is not only an obligation to the Plaintiff’s advertising agency and advertising company, the buyer

Even if this does not constitute an indirect amount included in the customs value of the imported goods of this case, the Defendant determined that each disposition of this case where the Defendant imposed value-added tax on the imported goods of this case including the amount equivalent to the advertising expenses of this case in the tax base

Examining the record in light of the relevant provisions and legal principles, such determination by the lower court is justifiable, and contrary to what is alleged in the grounds of appeal, there were no errors by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal doctrine on indirect payments

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.