1. The plaintiff's appeal is dismissed.

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

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 replaced by the annexed Form 1 attached to the judgment of the court of first instance, and the corresponding part of the judgment of the court of first instance is identical to the corresponding part of the judgment of the court of first instance, except the following additions. Thus, the corresponding part of the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative

2. The addition;

A. The following is added to the fourth 17th 17th tier added to the judgment on the Plaintiff’s assertion. Although the tuition fees paid by the students who completed education in 2015 after the Plaintiff’s registration at the instant private teaching institute in 2014 are included in the calculation of global income income in 2014, this part of the Plaintiff’s assertion cannot be accepted for the following reasons. (A) (1) The right confirmation principle, which is the principle of determining the timing of attribution of income under the Income Tax Act, is not when the income is realized, rather than when the taxable income is determined at the time of the occurrence of the right, which is the principle of determining the timing of attribution of income under the Income Tax Act, is deemed to have the income at the time of the right, and it is the principle allowing the pre-taxation to be imposed on the income in the pertinent year on the premise that it is substantially uncertain in the calculation of income in the pertinent year. However, the concept of “determined” in the right confirmation principle should not be determined as a general principle without exception to the time of attribution of income.

(see, e.g., Supreme Court Decision 2001Du809, Jul. 9, 2002). Article 48 Subparag. 8 of the Enforcement Decree of the Income Tax Act stipulating the receipt time of business income (see, e.g., Supreme Court Decision 2001Du809, Jul. 9, 200) provides “The receipt time of