1. Of the judgment of the court of first instance, the disposition was revoked in excess of the part regarding the B renewable guide stated in the attached Table 1.

1. The following facts are not disputed between the parties, or are recognized by the respective descriptions of Gap's 1 to 4, 7, 10, and Eul's 1 to 5, 7, 10, 19 to 22 (including each number), and the purport of the whole pleadings.

A. The status of the parties and B Bod's revenue (hereinafter referred to as "C") are multi-national companies having their head office in Japan, which manufacture semiconductor inspection equipment. The Plaintiff is C's subsidiary that handles the quality assurance business of semiconductor inspection equipment sold by C to companies in Korea by C upon entrustment by C.

And D Company (hereinafter referred to as “D”) is one of C subsidiaries located in Singapore, and is holding the Global Logistics Center of E Group (hereinafter referred to as “International Logist (hereinafter referred to as “ILC”) which is the Group of Multinational Enterprises directly or indirectly controlled by C.

The semiconductor inspection equipment produced by Doll C consists of a number of beams, which is the equipment to examine whether or not the products are inferior at the final stage of semiconductor manufacturing process, and individual beams are composed of a number of semiconductor chips and other parts.

The plaintiff provides engineering services to exchange a semiconductor inspection equipment sold by semiconductor C to a semiconductor manufacturer in Korea with a normal operating product in the event of a malfunction in the semiconductor inspection equipment. The exchange note provided for such engineering services is B B.

Secondly, in order to provide such engineering services, the Plaintiff imported new products B, or repair records without repair capacity from D, but with normal operation (hereinafter each “new products B,” and then reported the amount equivalent to 1/5 of the purchase price of the B, as the import price, by the ILO, to the amount equivalent to 1/5 of the purchase price of the B, which is presumed to be five years, on the premise that the B, the service life of the B, is set at 1/1 year.