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 is as follows: “The end of 2013” in Part 3 of the judgment of the court of first instance shall be deemed as “the end of 2013.10”; “The end of 5.10”; “The end of 201.10” in Part 6 of Part 5 shall be deemed as “the purchase was confirmed to have been made in 201, but not less than 120,000.” Inasmuch as the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the addition to Paragraph 2 below of the judgment of the allegations specifically emphasized by the plaintiff in the trial of the court of first instance, this shall be cited in accordance

2. The addition;

A. The Plaintiff asserted that the Plaintiff: (a) purchased and stored a salted 20 kilograms of 20 kilograms of nicked tin, without a salting manufacturing facility; and (b) subdivided it into it; and (c) supplied the salted sled in the instant plastic container temporarily packed in the plastic container for simple transportation convenience; (d) the instant salted sled sled constitutes “unprocessed foodstuffs” (unprocessed foodstuffs) subject to value-added tax exemption as prescribed in Article 24(1) [Attachment 1] of the Enforcement Rule of the Value-Added Tax Act; and (c) the instant disposition falls

not meeting any case.

(However, there is room to view that the Plaintiff’s packaging of the salted fish in the plastic container with the place of realing it after October 2013 is not a temporary package for simple transportation convenience, but if so, the disposition of imposition of value-added tax other than the imposition of value-added tax on the second quarter of 2013 among the disposition in this case does not meet the taxation requirement).

Judgment

(1) Article 26(1) of the Value-Added Tax Act provides that the supply of unprocessed foodstuffs (including agricultural products, stock farm products, fishery products, and forest products provided for food) and agricultural products, stock farm products, fishery products, and forest products produced in Korea and not provided for food, as prescribed by Presidential Decree, shall be exempted from the value-added tax. Accordingly, the supply of unprocessed foodstuffs is subject