What are gothic counter-values? There is no manifesto, so it's impossible to enumerate them. It would be safe to say, at least, that there is a belief that beauty can be found in sorrow and dark things in general. If you can believe that, you can accept the world as it is. You can live without constantly lying to yourself.

Goths do not possess a normal level of interest in 401k plans and the bone-crushing capacities of various SUVs. Their emphasis is shifted toward the mystical and the other-worldly. They are artistic and impractical.

Goths are a sensual people. They hug and touch a lot.

Cross-dressing and androgeneity are common, as are ambiguous sexual orientations. Everything from monogamous boy-girl couples to small networks of bi/gay/straight lovers exist.

Tolerance of all religious and political orientations is universal. There is no racism or sexism. Violence is almost unheard of. These are not ideals that are espoused; this is not a politically correct culture. These are just the facts on the ground.
credit to Vision Reflex (website)

And Another:
"Goth" means different things to each follower. Some factors that are commonly observed are:

Its unique music, art and literature.

The use of extreme black clothing, light colored makeup, unusual hair styles, body piercing, etc.

A fascination with medieval, Victorian and Edwardian history

Goths tend to be non-violent, pacifistic, passive, and tolerant. Many in the media have mistakenly associated Goth with extreme violence and hatred of minorities, white supremacy, etc.
Many Goths write about being depressed. Followers seem sullen and withdrawn, when in public. They are often much more "happy and carefree in the company of [other] Goths."

Examples of depression are:
1)Go Goth! � writes: "Life is essentially meaningless, and suffering is the natural condition of living things. There is no hope."
2)"Tigriss," commenting on her own life, writes: "So my gothic persona fit me quite well. My black clothing and dark music aptly reflected my own depression, pain, and anger which was what I made most of my life about. Most of my goth friends had dysfunctional families and troubled childhoods as mine. We could identify with each other through our dark make-up and painful pasts."
3)Researcher Jasin Tamlin comments: "If you take a look at the 640 sites that are listed on the Gothic Web Ring, you will find many of them filled with desperation, depression, anger, hatred, despair and angst."

"A lot of people turn to the Gothic subculture after having a hard time in school, feeling alienated, and looking for a way to express themselves that mirrors those feelings. Others find the scene through literature, still others want to be shocking, and some people just find black clothing slimming."

Goth music often deals with thought-provoking topics, concentrating on societal evils, like racism, war, hatred of groups, etc. They tend to concentrate on the very "nasty, unhappy" topics that "North American culture" wants to "ignore and forget."

A fascination with death. They try "to find a different way of thinking about life, like trying to find beauty in life, pain and death. It's all a quest for immortality."

Some Goths enjoy playing role playing games. However, RPGs are not an integral component of Goth culture. It is just that those intellectual and creative challenges that draw them to the Goth scene make them more likely to enjoy RPGs as well.

Other interests: writings by authors like Dante, Byron, Tolstoy; German Expressionist silent films; writing music; painting, etc.