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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
Reasons
1. The reasons for the court's explanation concerning this case are as follows, except in the following cases: the person "contestor" of the first instance court No. 3, No. 5, and No. 4, No. 9, and No. 5, No. 12, are as stated in the reasoning of the first instance court's judgment. Thus, the court's explanation as to this case shall be cited pursuant to the main sentence of Article 420 of the Civil Procedure Act.
2. The portion of the accepted earnings shall be calculated in accordance with the criteria that properly reflects the property value of the victim's ability to work, and a person who has been engaged in and has been engaged in a certain occupation at the time of an accident shall be the basis for calculating the lost income, unless there are special circumstances. In particular, when the victim has reported to the tax authority, the reported income is different from the actual income.
In principle, barring special circumstances, such as that it cannot be ordinarily earned as a result of a temporary and incidental circumstance, such income shall be deemed as the income at the time of the accident and shall be calculated based on such income (see, e.g., Supreme Court Decision 98Da5661, May 25, 199). However, if the reported amount of income is deemed a considerably low amount in light of the victim’s occupation, age, career, etc. or if objective and reasonable evidence exists to the effect that other income than reported income exists, only the reported amount of income shall not be deemed as the amount of income at the time of the accident by the victim.
(See Supreme Court Decision 2007Da52607 Decided December 14, 2007). In particular, it is reasonable to determine the income of a person operating a personal business first and to measure the degree of contribution or the value of labor of the business owner among them, in cases where there are objective materials to recognize the business owner's actual income, necessary expenses, capital facilities, etc., and where there are such objective materials, it is reasonable to determine the income of the business owner first and to measure the degree of contribution or the value of labor