1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of the reasoning as follows. Thus, it is acceptable in accordance with the main sentence of Article 420

According to the reasoning of the judgment of the court of first instance, the following facts are acknowledged: “The value-added tax is not included in the non-money of this case provided by the plaintiff to the defendant pursuant to the contract of this case, and the plaintiff did not pay the value-added tax on the non-money of this case to the defendant.” The defendant did not pay the value-added tax on the non-money of this case until before issuing the tax invoice of this case to the plaintiff. The plaintiff did not request the issuance of the tax invoice for the non-money of this case on the same idea. Article 29(7) of the Value-Added Tax Act provides that “Where it is unclear whether the value-added tax is included in the amount received for the supply of goods or services, the value-added tax is not included in the value-added tax on the non-money of this case.” However, according to the above recognition facts, since the contract of this case was not included in the value-added tax on the non-money of this case to the defendant, it cannot be viewed that the non-money money of this case was included in the content of this case.”

2. Conclusion.