1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasons why this court cited the judgment of the court of first instance are to be replaced by the annexed Form of the judgment of the court of first instance (related Acts and subordinate statutes), and the argument that the plaintiff newly raised in this court is identical to the part of the judgment of the court of first instance, except for adding the judgment as stipulated in Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The portion added by this court

A. Even if the Plaintiff’s business right to deduct necessary expenses was transferred along with the fixed assets for business, and thus becomes subject to capital gains, if the transfer price of the instant business right constitutes other income, it is reasonable to deduct at least 80% of the transfer price from necessary expenses according to the purport of Article 37(2)2 of the Income Tax Act and Article 87 of the Enforcement Decree of the Income Tax Act, which prescribes that at least 80% of the transfer price be deducted from necessary

Nevertheless, the Defendant’s disposition was unlawful since the transfer price of the instant goodwill was considered as KRW 450 million in total as taxable income without recognizing the aforementioned deduction as necessary expenses.

B. Details 1 of the relevant provisions of the former Income Tax Act (amended by Act No. 12989, Jan. 6, 2015; hereinafter the same shall apply)

Article 4 of the former Income Tax Act stipulates other income as one of the global income by classifying the income into global income, retirement income, and capital gains. Article 21 of the same Act provides for the scope of other income separately from the scope thereof. (2) According to Article 37(2)2 of the former Income Tax Act and Article 87 subparag. 1(b) of the Enforcement Decree of the same Act, with respect to other business rights stipulated under Article 21(1)7 of the former Income Tax Act, the amount equivalent to 80/100 of the received amount is the necessary expenses. If the actual necessary expenses exceed the amount equivalent to 80/100, the exceeding amount shall also be the necessary expenses.