The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

1. Article 20(1)1(a) of the former Income Tax Act (amended by Act No. 9270, Dec. 26, 2008; hereinafter the same) provides that “the salary, salary, remuneration, annual allowance, wage, bonus, bonus, allowance, and other benefits of a similar nature that are received from the provision of labor” as Class A earned income, and subparagraph 2(b) provides that “the wages received from a foreigner or a foreign corporation in a foreign country” as Class B earned income.

Such earned income under the former Income Tax Act includes not only all economic benefits, regardless of payment form or name, which are related to the provision of labor, but also benefits which constitute the contents of working conditions closely related to the provision of labor on the premise of labor, in addition to the direct remuneration for labor.

(See Supreme Court Decision 2007Du1941 Decided October 25, 2007, etc.). 2. A.

The court below acknowledged the following facts by taking full account of the adopted evidence.

(1) A, a corporation of the Netherlands, (hereinafter “C”) held 100% of the shares of Company B (hereinafter “B”).

(2) On May 1, 2004, the Plaintiff, who is a certified public accountant, was employed on May 1, 2004 as the head of the accounting team, prepared a profit and loss statement, etc. and reported it at the board of directors or the general meeting of shareholders, and submitted every month a set related to the financial affairs to E (E) as an investment asset manager who actually operates C.

(3) On June 2007, E selected F as a manager of the sale of B shares, and requested the Plaintiff, who is the head of G, the head of the funding team, H, and the head of the accounting team, to assist in the sale of B shares.

G, H, and the Plaintiff from July 16, 2007 to the same year.

9. By the end of 14. Around 14., a company letter of introduction, etc. has been lent to a hotel room; a company letter of introduction, etc. has been prepared by collecting Lart and published materials, etc. from B, containing B’s sales, cash flow analysis, and future financial estimates (from 2006 to 2011), and delivered them to F; and contact with potential purchasers.