The Cash Shop contained a lot of cosmetic and miscellaneous items. For the sake of fair play, there were no items within the Cash Shop that could augment the abilities of players. Every item within the cash shop existed only for the sake of a player's convenience.
Of course, various spices and condiments for players who liked the cook but didn't like the hassle of gathering those ingredients from scratch also existed within the Cash Shop.
But primarily, the Cash Shop functioned as a department store. Any player could top-up some money and buy items that they could gift to NPCs, increasing their Reputation Stat as a result. This was also a form of winning by paying, but the mechanics behind increasing one's Reputation Stat weren't that simple.
After all, the NPCs within the world of Victory were similar to living creatures in the outside world. They had their own niches, dislikes, likes, and tastes. What suited the other may not be suitable for others.