1. The plaintiff's claim is dismissed.

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

Details of the disposition

A. The Plaintiff is a small and medium enterprise with the aim of manufacturing, producing, and selling products. The Defendant is an institution entrusted by the Administrator of the Small and Medium Business Administration with the verification of direct production, revocation of direct production, etc. pursuant to Article 34(2) and Article 27(1) of the Enforcement Decree of the Act on the Promotion of Purchase of Small and Medium Enterprise Products and the Support for Development of Markets (hereinafter “Market Support Act

B. The Plaintiff was verified by the Defendant as to direct production of the mixing and products produced by the Plaintiff at the designated date.

C. The Plaintiff entered into a contract with the Public Procurement Service with multiple suppliers. The Plaintiff registered the mixings and products produced by the Plaintiff in the national master shopping mall.

The Daegu Regional Tax Office, which is a procuring entity, (hereinafter referred to as “demanding Agency”) conducted two-stage competition in accordance with Articles 2(1) and 3 of the “2-stage competitive business process guidelines for multi-stage competitive business contracts with multiple suppliers (No. 2013-31, Sept. 23, 2013; No. 2013-31, the Public Notice of the Public Notice of the Public Procurement Service”) and selected the Plaintiff as a supplier.

On May 20, 2014, the Daegu Regional Procurement Service notified the Plaintiff of the demand for the delivery of sub-mixeds by December 30, 2014, to the extent that Chapter 140,453 (hereinafter “the instant sub-mixeds”) is to be supplied to the place designated by the end-user institution, by December 30, 2014.

E. On December 17, 2014, the Plaintiff produced ices and approximately 140,453 products of this case by purchasing and reprocessing Korean Industrial Standards (KS) products certification from the Egrative Industry Co., Ltd. (hereinafter “Egrative industry”). On December 17, 2014, the Plaintiff supplied all of the Egratorys with the Egrative entity.

F. The Defendant’s audit results suggesting that the Board of Audit and Inspection should prepare measures to cancel direct production as the Plaintiff did not directly produce the instant mixing.