1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

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 in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the following parts, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The head of the Gu of Observation (excluding the ticket section; hereinafter the same shall apply) shall turn the term "head of the Gu" into the head of the competent Gu.

The third two to three pages of the first instance judgment "Enforcement Decree of the former Income Tax Act (amended by Presidential Decree No. 28637, Feb. 13, 2018; hereinafter the same shall apply)" shall be amended to "former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 28637, Feb. 13, 2018; hereinafter the same shall apply)".

Part VII of the judgment of the first instance (Supreme Court en banc Decision 201Du551 Decided April 16, 2015) has been amended to “(see, e.g., Supreme Court Decision 2007Du4438, Feb. 15, 2008)”.

At the bottom of the 8th judgment of the first instance, two places of business shall be called "business award".

From 5th to 5th under the bottom of the first instance judgment, the following shall apply:

① Article 143(4)1 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 22580, Dec. 30, 2010) stipulates that Article 143(4)2 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 22580, Dec. 30, 2010) shall apply the simple expense rate to all business operators who start a new business in the pertinent taxable period, in addition to those who start a new business in the pertinent taxable

After that, Article 143(4)1 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 22580, Dec. 30, 2010) amended by Presidential Decree No. 22580 to prevent the reduction of income tax through the application of simple expense rate, taking into account the fact that a new entrepreneur has commenced a business in the relevant taxable period more than a certain scale is sufficiently possible to keep