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 this court is the same as that of the judgment of the court of first instance, except for the following determination as to the assertion of violation of the principle of trust and good faith, which the plaintiff newly asserted in this court. Thus, this Court shall accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of

2. In addition, the following shall be added to the 9th six pages of the judgment of the first instance.

“3) The Plaintiff violated the principle of good faith, given that the Defendant sent to the Plaintiff a notice confirming that he is subject to the application of the simple expense rate at the time of filing the final return of global income tax for the year 2014, the Plaintiff reported the Defendant’s guidance by applying the simple expense rate. The instant disposition applying the standard expense rate differently from the content of the notice is alleged to be unlawful in violation of the principle of good faith. However, the Plaintiff’s assertion is insufficient to acknowledge only the evidence and evidence submitted by the Plaintiff, and there is no other evidence to acknowledge it.

The plaintiff's assertion on this part is without merit.

A person shall be appointed.

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