This paper aims to provide physicians and people in general with knowledge on problems regarding the classication of physician's income under the Revenue Code, and some observations related to the classication of physician's income. The author studied related Supreme Court Judgments, including rulings of the Revenue Department. The author, moreover, tried to synthesize the rules for classifying physician's income from related Supreme Court Judgments in order to make it understandable to everyone. This paper tries to link any possible negative effects of incorrect classication of physician's income, especially those related to the deduction of expenses, and shows all structures of physician's income tax. In addition, the author proposes some recommendations to physicians for the benefit of implementation of tax law, and some recommendations to officers of the Revenue Department regarding publication of the right information for relevant persons in order to reduce tax problems which may occur in the future.