The costs of appeal are assessed against the plaintiff.

1. The lower court acknowledged the Defendant’s liability for damages to the Plaintiff due to the instant traffic accident, and recognized the Plaintiff’s liability for damages as a boiler construction engineer from 20 years of age to 20, and recognized the Plaintiff’s liability for damages equivalent to the Plaintiff’s actual income as KRW 436,612, in totaling KRW 125,200, the sum of the monthly average income income of the Defendant’s 10 days of age to 125,612 as a boiler hole and the government wage rate based on the 10-day unit price, while engaging in retail business of building materials, such as home boiler and steel products, and engaged in the business of installing boiler and housing repair, etc. pursuant to the orders of the consumers for at least 10 days in a month.

Although the court below asserted that only the revenue as a retail employee was recognized as the income of the plaintiff, which is the basis for calculating damages, it is nothing more than criticism due to the failure to properly grasp the contents of the judgment below.

2. The calculation of the lost income of a person operating a personal business shall be based on the results of the business, if objective data to recognize necessary expenses, capital facilities, etc. are present, it shall be reasonable to determine the income of the business entity first, and based on the results of the business's contribution or labor value after measuring the business owner's individual labor value. However, if such data are not present, the amount equivalent to the remuneration, i.e., the amount equivalent to the remuneration where the business owner employs a person with the same academic background, career, and management ability as the victim, considering the size, management status, the number of employees, management performance, etc. of the business owner, and if the income of the victim who is the personal business owner is mainly dependent on the personal labor of the business owner, the amount of the lost income may be calculated based on the estimated statistical income of the worker engaged in the same occupation as the victim in accordance with the report on the actual status survey of wages by occupation (see Supreme Court Decision 90Da2427, Dec. 26, 1990).

As seen earlier, the lower court recognized the Plaintiff’s import through the management of ○○ steel goods in the form of a retail store with less than one year’s career in the report on the survey of the actual wage status by occupation. In this case where there is no evidence to keep records of the income gained from the said building management and there is no objective and reasonable evidence to acknowledge it, the lower court’s above measures cannot be deemed unlawful.

3. According to the records, in a case where it is acknowledged that the defendant, on January 15, 1990, made a statement at the date of the seventh pleading of the first instance trial, that the plaintiff had a net income of 1.2 million won per month since he managed the above case, it is reasonable to evaluate the remaining net labor period excluding capital stock portion among the corporate income as 50,000 won, and in a case where the substitute employment expenses are calculated without any other reason, it is reasonable to determine the amount of 755,482 won. The purport of the assertion is that the plaintiff's income at the time of the accident at the time of the accident at the time of the accident at issue is based on the premise that the income at the time of the accident at the time of the accident at issue is recognized as business income in the above case, or is calculated as a substitute employment expenses, or that the defendant has made a judicial confession as to the plaintiff's income.

There is no reason to discuss this issue.

Therefore, the appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.