In the civil judgement No. 105-Min-Shang-Su-Zi No. 14, where the registered owner of the "PHILIP B" trademark in the U.S. was Philip B, Inc. and the registered owner of same mark in Taiwan was the defendant, Ohwin Inc. (who is Philip B, Inc.'s Taiwan agent), the IP Court held that the plaintiff, who purchased goods bearing “PHILIP B” trademark from Philip B, Inc., could not plead the exhaustion doctrine against the defendant (the trademark owner in Taiwan) even though it could raise the exhaustion doctrine against Philip B, Inc. The Court found that the plaintiff’s marketing on the Internet without the defendant’s consent for sale of the goods bearing “PHILIP B” trademark which plaintiff purchased from a source other than the defendant infringed the market awareness of the trademark established by the defendant in Taiwan and the marketing cost invested therefor, and resulted in unfair competition.