The French perfume and cosmetics company LANCOME PARFUMS ET BEAUTE & CIE(hereinafter "LANCOME") filed atrademark applicationwith the TIPO for the mark "LA VIE EST BELLE," designated for the use on cosmetic goods.  After examination, the TIPO held that the literal meaning of the trademark at issue, "LA VIE EST BELLE," refers to "living is wonderful; life is beautiful," is a general statement of the phrase for advertisement and propaganda to consumers.The trademark at issue cannot sufficiently cause the relevant consumers of the products to recognize whichas to identify theproducts, and thereby to distinguish it from goods or services of others.Thus, the registration of the mark cannot be granted. The case was heard and sustained by the IP Court on the ground that:

When conducting a search on Google, millions of search results regarding the term "LA VIE EST BELLE" can be located, including uses for advertisements of movies and musics, photographs of one’s daily lives, logrecords of websites, and even web-blog names of Taiwanese individuals. As such, the term "LA VIE EST BELLE"is broadly usedas a common advertisement sign or slogan,which does not possess the distinctiveness of a trademark.

With dissatisfaction, LANCOME appealedto the Supreme Administrative Court but the appeal was dismissed for not being able to specify any violation or misapplication of laws in the IP Court’s decision.The verdictwas thereforefinal and LANCOME could not register the term "LA VIE EST BELLE" on cosmetics.