1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

The reasoning of this court's judgment citing the judgment of the court of first instance is the same as that of the judgment of the court of first instance except for partial dismissal as follows. Thus, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the

In the 2nd 10th 11th 2nd 2nd 10 and 11, “D” is called “D” (hereinafter “D”) as “D” regardless of whether it was before or after the change.

8) From the 2nd to 9th 1st 9th 1st 1st 1st , the part of the “(i.e., providing opportunities to be supplied through the Plaintiff with respect to the points driving trade for which the Plaintiff received orders, and (ii) providing opportunities to be supplied through B to the Plaintiff with respect to the points driving trade for which B received orders from the Plaintiff (i.e., providing opportunities to be supplied through the Plaintiff, in the case of a business received by the Plaintiff, and in the case of a business received by the Plaintiff, using the structure of “B Plaintiff’s Credit Card Company” that the Plaintiff receives goods from the Plaintiff and supplies them to the credit card company.

The 9th parallel 2 to 10th parallel 10th parallel 1th parallel 1th parallel 2th parallel 2th parallel 2th parallel 2th parallel 2th parallel 3th parallel 2th parallel 3th parallel 3th

(B) (B) After the Plaintiff and C entered into an entrustment contract on October 2005, the transaction type of Plaintiff B, “C3 company Plaintiff B,” was first formed, and this was the principal transaction type. However, from July 2006, C requested B to “B to designate C3 company as the purchasing place of B in the transaction that was supplied by Plaintiff and B to the Plaintiff according to the Agreement on Business Partnership between Plaintiff and B.” The transaction type leading to C3 company specialized distribution company upon the above request was formed. From the mid-2006, the tax invoice was issued in the form of the Plaintiff or B’s sales place in the process of distributing the goods upon the request of Plaintiff’s extension of sales. (C) The O invested in the home shopping business, and KRW 4 billion was KRW 4 billion.