1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

1. Purport of claim

A. On January 21, 2010, the term "the completion of a request for correction" in attached Forms 1 through 5, which was made by the head of Busan District Customs Office on January 21, 2010, and the term "the completion of a request for correction" in attached Form 6, which was made on February 17, 2010, shall be revoked. (b) The term "the completion of a request for correction" in attached Form 7, which was made on December 14, 2009 by the head of the relevant customs office on December 29, 2009, the term "the completion of a request for correction" shall be revoked in both the refusal of a request for correction of customs duties and value-added taxes as stated in the "the completion of a request for correction" in attached Forms 9, which was made on December 31, 2009, and the refusal of a request for correction of value-added taxes as stated in the "the completion of a request

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiff's claims are dismissed.

1. Quotation of judgment of the first instance;

The reasoning of the court's decision on this case is as follows: "AOO performed international marketing and advertising activities according to the management service agreement entered into with the Plaintiff. It was aimed at improving the brand image of AOOO, and it was performed separately from the Plaintiff's business to purchase the product from overseas research, and the Plaintiff submitted to the head office of Western tax office the statement of the arm's length price computation method in 2006, 2007, 2007, and 2008, stating the transaction with AOO as tangible asset sales and purchase transaction, and the transaction with AOO was submitted to the Plaintiff, even if the Plaintiff paid the price for the product through AOO, aOOOO claimed expenses to the Plaintiff, and it appears that it was due to the Plaintiff's claim for the purchase agency fees for the above product and purchase agency fees, which was not due to the Plaintiff's purchase of the brand goods by agent of AOOOOOO, i.e., the head office of the 200,000.

2. Conclusion

Therefore, all of the plaintiff's claims are justified, and the judgment of the court of first instance is just in its conclusion, and all of the defendants' appeals are dismissed. It is so decided as per Disposition.