1. The plaintiff's appeal is all dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning for the court’s explanation of this case is as follows: (a) the part of the judgment of the court of first instance is dismissed as stipulated in paragraph (2) below; and (b) the reasoning for the judgment of the court of first instance is the same as that for the part of the judgment of the court of first instance, except for addition of the judgment of the Plaintiff’s new argument in the trial under Paragraph (3) below, and thus, it is acceptable in accordance with Article 8(2)

2. Goon part 3, Q, Inc. 20, the third side part of Q, as E.

Part 7 of the 19th page "A No. 10" is understood as "A No. 10 and A No. 15-3."

Part 8 of the Second Instance "A Nos. 8, 11, 13, and 14" is "A, 8, 11, 13, and 14, and evidence A No. 15-1, 2, 4, 5, 6, and 7."

3. Additional parts

A. The amount of service provision included in the daily statement of accounts on the first day of the Plaintiff’s assertion is related to alcoholic beverages, etc. provided free of charge to customers more than a certain amount of sales for the purpose of sales promotion, and this constitutes “the supply of incidental goods, including the price thereof, to the price of the goods supplied as the main transaction” or “the increase of sales promotion”, which cannot be deemed as the supply of goods under the Value-Added Tax Act.

Therefore, it is illegal that the Defendants calculated the value-added tax, income tax, and individual consumption tax by including the amount of service provided.

B. Article 6(3) of the former Value-Added Tax Act provides, “The case where an entrepreneur uses or consumes goods produced or acquired in connection with his/her own business for personal or other purposes, or donates them to his/her customers or many unspecified persons, which is prescribed by Presidential Decree, shall be deemed the supply of goods.” Article 6(2) of the former Enforcement Decree of the Value-Added Tax Act provides, “The case where an entrepreneur donates goods to his/her customers or many unspecified persons pursuant to Article 6(3) of the Act.”