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, such as accepting the judgment of the court of first instance, is as stated in the reasoning of the judgment of the court of first instance (excluding the corresponding part of the judgment of the court of first instance) (excluding the corresponding part of the judgment of the court of first instance) except to supplement or add the judgment as stated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. On the right side of the “before the amendment” of 2 parts below the two separate pages, the “former Value-Added Tax Act” was added to the right side of the “before the amendment” of 3 parts below the two separate pages, and the “(hereinafter referred to as the “former Enforcement Decree of the Value-Added Tax Act”) was added to the “finalized 4 parts below the 7th page “(s)”, and the “However,” up to the last 6 parts below the 11th day, it is difficult for the Plaintiff to supply the original unit to C which is a foreign corporation, and then supply it again to B, as reported by the Plaintiff, it constitutes a direct export of goods, and thus, it constitutes zero-rate tax rate (Article 21(2)1 of the former Value-Added Tax Act, Article 21(2)2 of the former Enforcement Decree of the Value-Added Tax Act, Article 18(3)1 of the former Enforcement Decree of the Value-Added Tax Act, and Article 18(2)2 of the former Enforcement Decree of the Value-Added Tax Act shall apply to the goods to be supplied within 20(s.3.2).