1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is the same as that of the judgment of the court of first instance, except for the addition of the following Paragraph 2: therefore, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure

2. Determination on the assertion of violation of the principle of good faith

A. The gist of the Plaintiff’s assertion was notified to the Plaintiff that “the Plaintiff constitutes a person subject to the application of simple expense rate of global income tax for the year 2015.”

The Plaintiff reported and paid the comprehensive income tax for the year 2015 by applying the above notification trust and simple expense rate.

However, in contrast to the above notification, the Defendant applied standard expense rate to the Plaintiff.

The instant disposition is unlawful as it infringes on the trust of the Plaintiff, which is subject to the simple expense rate application, against the principle of trust and good faith.

B. Each of the items of evidence No. 12, evidence No. 12, and evidence No. 1-1 are insufficient to acknowledge the fact that the Defendant notified the Plaintiff that the Plaintiff was subject to the application of simple expense rate, and there is no other evidence to acknowledge this.

Therefore, the plaintiff's above assertion is without merit.

3. The judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed.