The judgment below is reversed and the case is remanded to Seoul High Court.

1. We examine the grounds of appeal on other incomes accrued in 2006 and 2007.

(1) Article 21 (1) of the former Income Tax Act (amended by Act No. 8144 of Dec. 30, 2006 and by Act No. 8825 of Dec. 31, 2007; hereinafter the same) stipulates that "mining rights, fishing rights, industrial property rights, industrial information, industrial secrets, trademark rights, business rights, rights incidental to permission to collect earth, sand, and rock, rights to develop and lease underground water, and other similar assets or rights, and money and valuables received in return for such transfer or lease (Article 7) and rewards (Article 17) as one of other income.

Meanwhile, Article 21(2) of the former Income Tax Act provides that “The amount of other income shall be the amount obtained by deducting the necessary expenses required therefor from the total amount of income in the current year.” However, Article 87 subparag. 4 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 19890, Feb. 28, 2007; Presidential Decree No. 20618, Feb. 22, 2008; Presidential Decree No. 20618, Feb. 2, 2008) provides that “other income under Article 21(1)7 of the Act, for which necessary expenses are not verified or less than 80/100 of the amount of income received by a resident, shall be deemed necessary expenses

(2) The lower court: (a) (i) the Plaintiff engaged in the same business as to manufacturing and selling B and wing-gu in 1994; (ii) the Plaintiff established and run a business in Hong Kong C (HK) Lt; and (iii) Korea Co., Ltd. D (hereinafter “foreign corporation”); (b) the Plaintiff, while engaging in the same business with B on February 27, 2006, paid KRW 1.5 billion in compensation for liquidation while engaging in the business with B and the same business with B; (iii) the Plaintiff was paid the original pattern and sample for the products that the relevant customers, such as DSA (DUA); and (iv) the other party may demand a copy of the original pattern, which one party holds in possession of the original pattern and sample for the remaining customers’ ongoing products; and (v) the other party may demand a copy of the original pattern, which the other party has.