1. Of the judgment of the court of first instance, the parts against the Plaintiff and the Defendant’s Head of Yongsan Tax Office shall be modified as follows:

Defendant.

1. The court's explanation concerning this part of the circumstances of the disposition is the same as the part concerning the pertinent part of the judgment of the court of first instance, from 13 to 7, and from 9, from 200 to 300, the part concerning the circumstances of the disposition of 1.

2. Whether each of the dispositions of this case is legitimate

A. The Plaintiff’s assertion 1) The Plaintiff’s assertion that the imposition of global income tax in this case is unlawful (A) that the Plaintiff’s income does not constitute taxable income is subject to so-called listing, and the income other than the type prescribed in the Income Tax Act should be excluded from taxable income.

However, as the Income Tax Act was amended by Act No. 9897 on December 31, 2009 (hereinafter “amended Income Tax Act”), Article 19(1)17 of the Income Tax Act added “income generated from art, sports, and leisure-related service business” to the income subject to taxation, and Article 20 of the Income Tax Act added “income generated from continuous and repeated activities under one’s own calculation and responsibility for profit-making purposes as income similar to income under subparagraphs 1 through 19.”

Income from opening gambling in the course of operating the Internet gambling site was taxable income that can be imposed by explicitly listing it as business income under the Income Tax Act only because it falls under the income generated from the Korean Industrial Standards Classification 9124 based on Article 19 (1) 17 of the amended Income Tax Act and Article 9124 of the Korean Industrial Standards.

However, before the revision of the Income Tax Act, the income tax at the time of the plaintiff's income was not listed as one of the business income, and there was no comprehensive regulation such as Article 19 (1) 20 of the revised Income Tax Act.