reviewing the special provisions for the deduction of specified expenditures of employment income earners, including the criteria for determining their application (meaning the amounts specified in the items of Article 57-2, paragraph (1) of the Income Tax Act according to the categories of cases set forth in those items) and the scope of what may be deducted, from the perspective of reducing the burden on employment income earners and expanding opportunities to deduct actual expenses, while taking into account the effects, etc. of the measures taken so far;