Whether the sale of individual electronic equipment through the Internet constitutes the supply of goods, etc.

The tax base under the Value-Added Tax Act shall include all money in a quid pro quo relationship, regardless of the names such as payments, charges, fees, and others received from the

Article 13 of the Value-Added Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as