Most of the psychotherapeutic theories do not include the concept of transcendence in their theoretical frameworks because of their naturalistic tendency. Unusually, existential psychotherapy maintains the position that the concept of transcendence is important in its theoretical framework. When one faces the situation of dilemma, one has to decide to solve it in either a defensive way or a transcendental way. In order to transcend, one should assume God who makes humans see the dilemma situation objectively. Existential psychotherapy theorizes the transcendental way very well. Therefore, existential psychotherapy provides theoretical foundation for transcendence. The phenomenon of transcendence is closely related to that of scope expansion. One cannot solve the dilemma situation with narrow scope. In the process of transcendence, the scope expansion happens. One can have bigger perspectives and wider understanding through the process of transcendence. The process of transcendence is well described by the work of Loder through the transformation. Loder provides the five different stages for transforming oneself. Throughout the five different stages, scope expansion, i.e. transcendence happens.