1. All appeals filed by the Defendant are dismissed.

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

Purport of claim and appeal

1..

The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

The defendant asserts that the "amount of discount" does not constitute the amount of discount under the Value-Added Tax Act.

However, the circumstances in the first instance trial and the agreement entered into between the Plaintiff and the Home Shopping provides that the Plaintiff may change the sales price of the Home Shopping by means of a discount, lump-sum payment, etc. in cooperation with the Plaintiff (No. 1-8), ② if the purchaser of the goods requests the issuance of a tax invoice, the Plaintiff shall be the supplier, and the purchaser of the goods shall be the supplier of the goods (the overall purport of the pleading) (the evidence No. 10-10, the purport of the pleading), and the recognition of the amount actually paid as the value of supply excluding the discounted amount from the purchaser of the goods who purchased the goods using a discount coophone as the value of supply is natural and consistent with the trading system. ③ The instant disposition is a disposition of value-added tax on the transaction arising from the transaction by the supplier and the supplier as the supplier.

The judgment of the first instance is justifiable.

All appeals filed by the defendant are dismissed.