It is NOT tar spot which are black, rounded spots that resemble a spot of tar on only maple leaves.  It is fungal in nature.

The Japanese maple looks like it has sun scald or just fried in the hot sun.  It does not do well if the soil is dry and there is afternoon, hot sunlight.  It looks burned.  If tissue is missing from the leaves, it can't be seen in the photo.

You do not mention what the other photo is of, other than "flower plants." This makes it difficult to know what is possible.  Is damage currently happening?  Or is no new damage going on?  Obviously, if nothing more is being eaten, the pest has run its course and left.  Pests like Japanese beetle or Asiatic garden beetle may or may not be around but this does not really look like their damage.  Whatever was eating appears to have striped off the leaf surface, leaving veins... but the photo is not really clear.  These might be holes.

Take one leaf. Consider using a marker and circling areas that are chewed.  Look in several days and see if more spots are missing.  It does no good to spray an insect that is not there or you cannot find one.  Look in the early morning or early evening for leaf chewers. 

These spots will never repair themselves.

Insects do not burn anything into leaves.  They can feed on the leaf surface, just removing a small bit of tissue, leaving veins.  That is an indication that it is not a large insect.

If you mean burrow instead of burn, there are tiny insects called leaf miners.  They essentially mine the interior of the leaf.  Once they get into the leaf, they cannot be touched by pesticides.  And you still did not tell me what plant the picture was of... other than "flower plants."  With this amount of non-information, I can't even look up information on possible pests. 

If everybody destroyed all the plants in their yards because there was a small amount of damage, there would be no plants.  The leaves are damaged THIS season... next year is a do-over.  New leaves, no damage.  But if you cannot find an insect, spraying pesticide on drought and heat-stressed plants is going to cause a great deal of damage. Or if it is a leaf miner, pesticides cannot penetrate the leaf.

The insect in the photo is a Japanese beetle.  It strips the tissue off the leaves and can eventually chew through the leaf. Often, all that is left of parts of the leaf is veins. They are usually beginning g to feed at the very end on June or the very beginning of July.

Since "bug killer" could be any one of a dozen products, it is hard to say why your Japanese beetles did not die.  The product could be old or stored in a garage where it froze and thawed over the winter or it may be ineffective for Japanese beetles... like insecticidal soap. 

Try a different product.  Cyfluthrin is the active ingredient in a product made by Bayer called Carpenter Ant and Termite Spray.  It is a concentrate that is mixed in water and sprayed on.  The product carries an extended label so ornamentals and a number of different applications can be found.  It should not be that hard to find.  Often the big box stores have it.  Follow the directions.  But make sure that plants are sprayed in the evening when the sun is off the plants and the plants are not moisture-stressed.