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 court’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for the modification and addition as follows. Thus, this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Part IV, 20 and 21, "The fact that the total sum of the revenue amount of the taxable period (201) in the immediately preceding business year (2011) of the construction business and service business carried on by the plaintiff falls short of a certain standard" means "the fact that the total amount of revenue in the immediately preceding business year (2011) in 2012 that the plaintiff carried on falls short of a certain standard."

In Chapter 5, "Non-necessary" is added to "The standard for determining persons eligible for simple expense rate is whether the total amount of revenue in the immediately preceding taxable period falls short of the standard amount, whether they join a cash receipt merchant, etc., and if the business is concurrently operated or two or more places of business, the total amount calculated by multiplying the revenue in the immediately preceding taxable period by the ratio of the standard amount between the revenue in the main business and revenue in the non-business type other than the main business shall be calculated, and the application of simple expense rate shall not be determined for each business type or place of business, and Article 143 (7) of the former Enforcement Decree of the Income Tax Act shall not be determined by the business type or place of business."

2. In conclusion, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.