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 is as follows: “The plaintiff notified the Busan District Court 2016Guhap20884 to the Busan District Court 2016Guhap20884 (hereinafter “instant disposition”). The part of “the plaintiff notified the plaintiff’s manufacturing factory to reduce 50% of the ex-factory capacity from March 28, 2016 to the Busan District Court 2016Guhap20884 (hereinafter “instant disposition”).” The plaintiff notified the Busan District Court 2016Guhap2084 to reduce the ex-factory capacity of Busan District Court 50% of the ex-factory capacity of the plaintiff’s manufacturing factory (hereinafter “the disposition of this case”). The six 3 Do 63 to 8 5 Do 2014 as described below is stated in the judgment of first instance except for the reasons indicated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. We examine whether to issue a false tax invoice as if the Plaintiff sold alcoholic beverages directly to consumers other than the original distribution and issued a false tax invoice to the original distribution operator as if he had delivered alcoholic beverages, and whether to issue a tax invoice to consumers.

A. The following facts are recognized in addition to the respective descriptions of evidence Nos. 1 through 5, 11 through 18, and the overall purport of the pleading.

① Article 4 of the Notice on Alcoholic Beverages Supply Co., Ltd. written between the Plaintiff and the Seocho Distribution provides that “A (the Plaintiff refers to the Plaintiff; hereinafter the same shall apply) shall supply B’s products to B (the producer’s delivery price; hereinafter the same shall apply). The sales price of B’s products shall be determined freely to the extent that it does not go against normal commercial practices.” Meanwhile, Article 5(1)4 provides that “A may request B to cooperate in advertising and sales promotion activities to improve the image of the products.”

② At each time the Plaintiff holds the instant special sales event, the Plaintiff shall exercise a special sales event to the prime distribution.