(a) Method of calculating the lost profit of a person who runs a private business;

(b) Whether the transfer price shall be deducted in calculating damages caused by an accident where a private taxi driver was unable to engage in driving service due to an injury caused by a traffic accident and transferred to another private taxi transport business license (negative);

(a) In calculating the lost profits of a person who runs a personal business, various taxes, such as earnings from which the capital invested in the business has contributed to the business, license tax and registration tax for automobiles, shall be deducted from the total income;

B. In a case where a private taxi driver was unable to engage in driving service due to an injury caused by a traffic accident and transferred the transfer proceeds to another private taxi transport business license, such transfer proceeds shall not be acquired due to the accident itself, and it shall not be deducted in calculating the amount of damages caused by the

(b)Article 763, and Article 393, of the Civil Code;

A. Supreme Court Decision 75Da1002 delivered on March 23, 1976, Supreme Court Decision 83Meu585 delivered on January 21, 1986 B. Supreme Court Decision 88Meu16867 delivered on December 26, 1989

[Judgment of the court below]

[Defendant-Appellee] Kim Jong-soo (Attorney Kim Jong-soo, Counsel for defendant-appellee)

Seoul High Court Decision 88Na21543 delivered on November 24, 1988

The part of the lower judgment against the Defendant is reversed, and that part of the case is remanded to the Seoul High Court.

We examine the grounds of appeal.

1. According to the reasoning of the judgment below, in calculating the amount of property damage caused by the instant accident, the court below, based on the macroficial evidence, has earned a total of KRW 1,334,00 from the monthly average income of KRW 1,34,00 from the Plaintiff engaged in the private taxi transport business until the instant accident occurred, and among them, has determined that the remaining amount of KRW 932,90,000 calculated by deducting KRW 401,09,00 per monthly average income from vehicle inspection fees, liability insurance premiums, inspection fees, comprehensive insurance premiums, association operation expenses, loan and replacement expenses, other consumption expenses, operating fuel expenses, and depreciation expenses, etc., and subsequently, has accepted the judgment of the first instance court that calculated the Plaintiff’s net income.

However, in this case, in calculating the lost profits of a person who operates a private business, various taxes such as profits from the total income and license tax, automobile registration tax, etc. should be deducted from the amount of the capital invested in the business.

In calculating the plaintiff's lost earnings, the court below is erroneous in the misapprehension of legal principles as to the calculation of damages and incomplete deliberation, since it did not err in the misapprehension of legal principles as to the calculation of damages, since it did not err in the misapprehension of legal principles as to the calculation of damages and the amount of taxes, etc. from the capital invested in the business operated by the

2. Even if a private taxi driver has transferred his/her private taxi transport business license to another person because it is difficult for him/her to engage in driving service by suffering from injury due to a traffic accident, the amount received as compensation is not acquired by itself from such accident, and thus, it shall not be deducted in calculating the

In the same purport, the court below is just in rejecting the defendant's assertion that the plaintiff's private taxi transport business license price of 5,000,000 won should be deducted from the damages amount of this case, and there is no error in the misapprehension of legal principles as to comparative damages

3. Therefore, the part of the judgment below against the defendant is reversed, and that part of the case is remanded to the court below. It is so decided as per Disposition by the assent of all participating Justices.

Justices Song Man-man (Presiding Justice)