1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

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 the court of first instance is that of the judgment of the court of first instance, except for the part that partially dismissed as follows, and thus, it is acceptable in accordance with the main sentence of Article 420 of the Civil

According to the third judgment of the court of first instance, the "the result of each fact-finding on the old tax office of the court of first instance" in the 10th judgment is the result of each fact-finding on the old tax office of the court of first instance.

According to the fifth judgment of the court of first instance, the first to sixth to third is as follows.

In view of the fact that “A” may include other income on the deceased’s global income; the degree of contribution of the deceased and lack of objective data to measure the value of labor; in particular, N, who succeeded to the “M” workplace after the deceased’s death, while operating the “M” workplace, the deceased’s lost income should be calculated on the basis of alternative employment cost. The amount of lost income of the victim who was receiving certain income at the time of the tort should be calculated on the basis of objective and reasonable data after determining the amount of actual income of the victim at the time of the accident, based on objective and reasonable data; and in this case, the reported amount of income should be deemed as the amount of income at the time of the accident (see, e.g., Supreme Court Decision 2015Da23024, Jun. 28, 2016). As seen earlier, the deceased’s reported amount of income, barring any special circumstances, is difficult to accept as the reported amount of income (see, e.g., Supreme Court Decision 2015Da23024, Jun., 28, 2016).

The deceased, while operating “M”, has secured customers by personally doing business, and manufactures industrial tapes, labels, and Stickers.