[Taxation] Whether Medical Expenses Occurred Overseas Can be Deducted from Gross Income

For taxpayer, spouse and dependents who have salaries or wages, medical expenses occurred in foreign countries can be deducted from gross income in case certificate shall be provided by public hospitals or private university hospitals in foreign countries and health insurance reimbursement shall be deducted. However, travel and transportation expenses which are not subject to scope of medical expenses in Article 17 of Income Tax Act must not be deducted from gross income.