금융소득의 비중이 많은 납세자가 상대적으로 불이익을 받게 된다 하더라도 이를 정당화하는 합리적인 이유가 있다고 판단하였다.
Even if taxpayers with a large proportion of financial income suffer relatively disadvantages, it was judged that there was a reasonable reason to justify this.