1. The judgment of the court of first instance is modified as follows.

The defendant's main branch court of Chuncheon District Court is the defendant's main branch court.

1. The reasoning for the court’s explanation on this part is as stated in the judgment of the court of first instance, except for adding “the original copy of the instant notarial deed” under the first sentence of the judgment of the court of first instance, and “the original copy of the instant notarial deed” under the main sentence of Article 420 of the Civil Procedure Act, and thus, this part is cited by

2. The reasons why the court should explain this part of the parties' arguments and the reorganization of the issues are as stated in "2. The parties' arguments" in the judgment of the court of first instance, except for the addition of the following in the last part of the judgment of the court of first instance to the last part of the judgment of the court of first instance. Thus, this part is cited by the main sentence of

The main issue of the instant case is whether the Plaintiff is deemed as having paid 11,200,000 won (=51,000,000 x 20% of other income tax x 20% of the other income tax) from the Defendant’s income tax on the ground that the Defendant collected 11,20,000 won (=51,00,000 x 20% of the other income tax) from the Plaintiff and paid 11,20,000 won to the competent authority based on the instant conciliation protocol, since it is the fact that the Defendant received 11,20,000 won from the Plaintiff, excluding the remainder of 130,000,000 won of the instant conciliation payment, excluding the remainder of 181,000,000 won.”

3. Determination

A. Article 21(1)10 of the former Income Tax Act (amended by Act No. 12852, Dec. 23, 2014) of the relevant legal doctrine lists “a penalty or compensation received due to a breach or cancellation of a contract” as other income. Article 41(7) of the Enforcement Decree of the Income Tax Act refers to “a penalty or compensation for breach or termination of a contract.” Article 21(1)10 of the Act refers to “a compensation for breach or termination of a contract on a property right (including a compensation for breach of a contract resulting from delay of the payment of insurance money, notwithstanding the occurrence of a reason for the payment of insurance money).”