1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On June 10, 200, the Plaintiff agreed to transfer the cable broadcasting business rights and cable broadcasting facilities, related fixtures, tools, and all vehicles in the business area in which the certificate of permission for cable broadcasting owned by D Cable Broadcasting was entered to B and C, and received a total of KRW 1.97 billion from December 30, 2002 until December 30, 2002, the Plaintiff paid the total of KRW 1.97 billion, and the remainder of KRW 30 million shall be settled by advance payment, etc., and even if C prepared a certificate of full payment for the above transfer price, the key issue amount at the time of filing the return of global income tax for the year 2002 did not be added to other income.

B. On May 10, 2013, the Defendant deemed that the key amount falls under the temporary property income as consideration for transfer of business rights along with the fixed property for business purposes, and calculated the amount calculated by deducting 113,230,442 won, which is the amount appropriated in the balance sheet in 2002, from the key amount, as necessary property income, and calculated the amount excluding 80% of the necessary expenses as necessary property income. The Defendant issued a correction notice of KRW 306,317,040, which is the global income tax base for global income tax for the year 2002, together with the amount of KRW 70,059,82, which was reported (hereinafter “instant disposition”).

C. The Plaintiff appealed and filed an appeal on August 7, 2013. However, the Tax Tribunal dismissed the appeal on November 7, 2013.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 8, 9, 11, 12, 15, Eul evidence No. 1 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The Plaintiff did not receive the key amount as premium after concluding an agreement to operate a business with B, C, and CATV relay broadcasting business on May 2002, but did not receive the key amount as premium, and it is merely a contingent income and is not subject to taxation. 2) Even if the key amount is the price for the transfer of goodwill along with the fixed assets for business.