1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except to dismiss or add the corresponding part of the judgment of the court of first instance as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 42

【A evidence Nos. 1 and 2” in 3 pages 10 10 shall be considered as “A evidence (including each number; hereinafter the same shall apply).”

4.7. The following shall be added to the parallel below:

Article 4 subparagraph 1 of the Value-Added Tax Act provides that "the value-added tax shall be levied on the transaction of supply of services by an entrepreneur," and Article 11 (1) 1 and 2 of the same Act provides that "the supply of services shall be based on all contractual or legal grounds and shall be deemed the provision of services or the use of goods," and Article 12 (2) of the same Act provides that "the supply of services by an entrepreneur to another person without receiving any consideration shall not be deemed the supply of services." In light of the above provisions, in the case of the supply of services without receiving any consideration from an entrepreneur, the value-added tax shall not be imposed on the transaction of supply of the relevant services, notwithstanding the entry of accounting books, if the service is supplied without receiving any consideration from the entrepreneur."

【In full view of the following circumstances, the instant business office may be deemed to have supplied the instant service to B without receiving any payment, taking into account the following circumstances, which may be acknowledged by adding up the respective statements in the Evidence Nos. 3 through 9, and Nos. 2, 3, 6, and 9 to the entire purport of the pleadings, as seen earlier. The instant business office may be deemed to have supplied the instant service to B without receiving any payment, in the course of engaging in

[B] Part VII (Neva Code Title 7Bi business to be done) Chapter 78 (Chter 78, Section 1, 6, 1934, Securities and Exchange Act of 1934.