1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. Details of the disposition;

A. The Plaintiffs’ status Plaintiff New World Co., Ltd. was established on December 9, 1955 and operated the department store management business. The Plaintiff Co., Ltd. was established on May 1, 201 by the personnel division of department stores, department stores, and large-scale retail stores, and the Plaintiff Co., Ltd. was established on May 1, 201 by the New World Co., Ltd., and the Plaintiff Gwangju New World Co., Ltd. was the distribution specialized company established on April 10, 1995 for the purpose of selling clothing, miscellaneous, etc. to the commercial zone.

It is a distribution company specializing in business.

B. From March 2006, the Plaintiffs introduced a new global point system through which customers can purchase goods, etc. at a national new global department store, e-mail, e-mail, e-mail, e-mail, e-mail, and e-mail store operated by the Plaintiffs, their affiliates, etc., by accumulating a certain percentage of purchase amount as points, and customers may purchase goods at an operating store or exchange them with a new global gift certificate. 2) The new global point system is divided into a “new global point” and a “new e-mail point” system through which customers can accumulate and use the mileage accumulated at the Plaintiffs’ operating store only within the Plaintiffs’ operating store.

In the case of a new global point, when a customer purchases goods or receives services at the plaintiffs' operating store, he/she may use the relevant points accumulated at the plaintiffs' operating store by converting them into one won per point when he/she purchases goods or uses services at the plaintiffs' operating store.

C. The Plaintiffs are obligated to pay value-added taxes. The Plaintiffs are goods or services at the Plaintiffs’ operating store.