The gamma transitions with E$_{\gamma}$ > 3 MeV from decay of $^{208}$Tl decay have not been observed and their transition intensities were known only as upper limit values. New measurements with improved sensitivity are desirable for understanding nuclear decay properties of the nucleus and high energy gamma backgrounds in rare decay experiments such as neutrinoless double beta decay searches. A ThO$_2$ powder sample was used as a $^{208}$Tl source and was measured with a 100% High Purity Germanium(HPGe) detector in the Yangyang Underground Laboratory(Y2L) operated by the Center for Underground Physics(CUP) to obtain more accurate numbers of the high energy gamma intensities from $^{208}$Tl. The experimental setup, Monte Carlo simulation studies for detection efficiencies, and preliminary results are reported in this proceeding.