two estimates in the proof of the boundary regularity of the elliptic equations

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I'm reading a note on the boundary regularity of the following equation: enter image description here

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In the first step of the proof, the problem is reduced to the upper half space case: enter image description here

Here are my questions: Why we need to do the estimates separately? Why in the inner regularity case, there is no such issue?


For the rest of the proof, two main estimates are given and put together to reach the conclusion.

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