1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance concerning this case is as follows. Thus, the reasoning of the court of first instance concerning this case is identical to the ground of the judgment of the court of first instance, except for the dismissal of some contents as set forth below. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and

In addition, the parallel 11 and parallel 12 to 16 are as follows:

【 ▣ 소득세법 시행령 (2009. 2. 4. 대통령령 제21301호로 개정되기 전의 것) 제48조(사업소득의 수입시기 사업소득에 대한 총수입금액의 수입할 시기는 다음 각 호에 규정하는 날로 한다.

8. The earlier date between the date scheduled to receive the price for supplying personal services or the completion date of supplying services.

(b) The day: Provided, That where an artist or professional athlete receives the price for a one-time contract, the contract period of which exceeds one year, the amount divided equally for the relevant price according to the contract period shall be deemed imported on the end of each taxable period, and the number of months shall be calculated according to calendar, and the number of days shall be calculated according to calendar, and the number of days shall be calculated for at least 1

In such cases, matters necessary for calculation method shall be prescribed by Ordinance of the Ministry of Strategy and Finance.

Finally.

2. Thus, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance shall be just and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.