Whether the exclusive contract amount falls under other income

In order to prevent competition with ○○ for a period of 10 years, apart from employment contracts, temporary and incidental income paid to the meaning of compensation for profits that can be derived during the said period.

Article 21 [Other Incomes] of the Income Tax Act

1. The defendant's appeal is all dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The Defendant’s imposition of global income tax of KRW 224,214,50 as of January 17, 2005, global income tax of KRW 219,253,720 as of January 17, 2005, global income tax of KRW 107,663,120 as of November 1, 2005, and imposition of global income tax of KRW 107,663,120 as of November 1, 2005, and imposition of global income tax of KRW 342,245,630 as of January 17, 2005 as against Plaintiff ○○, and imposition of global income tax of KRW 77,469,590 as of global income tax of KRW 203 as of January 17, 2005.

2. Purport of appeal

The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.

This court's decision is based on the reasoning of the judgment of the court of first instance, except where the "management company" of first instance No. 11 among the grounds of the judgment of the court of first instance is modified to "management director" as "management director", and therefore, it is consistent with the reasoning of Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

Therefore, the plaintiffs' claim of this case shall be accepted on the grounds of its reasoning, and the judgment of the court of first instance shall be just and the defendant's appeal is dismissed as it is without merit, and it is so decided as per Disposition.