종합소득세부과처분취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. The Korea Railroad Corporation is a public corporation established by the Korea Railroad Corporation pursuant to the Korea Railroad Corporation Act on January 1, 2005, and the plaintiffs are those who retired after serving as working staff or maintenance staff at the Korea Railroad Corporation.
B. From 2009 to 2013, the Korea Railroad Corporation paid monthly travel expenses of KRW 4 to 180,000 per month (hereinafter “monthly travel expenses”) to the Plaintiffs according to the Plaintiffs’ business contents and classes, as prescribed by the Regulations on Payment of Travel Expenses and Testing Allowances. Monthly travel expenses of this case are “wages of the nature of reimbursement of actual expenses prescribed by Presidential Decree” under subparagraph 3 (i) of Article 12 of the Income Tax Act, and did not withhold and pay labor income tax on monthly travel expenses of this case, deeming that they constitute non-taxable income.
C. The Defendants notified each of the monthly travel expenses of this case to the Plaintiffs, as stated in the attached Form “Items of Disposition on Taxation”, on the monthly travel expenses of this case, by deeming the monthly travel expenses of this case to be subject to taxation as wage and salary income, not wage of the nature of reimbursement of actual expenses.
(hereinafter “instant disposition.” Some of the Plaintiffs imposed penalty tax in addition to the principal tax of global income tax, but the penalty tax is already revoked ex officio.
The Plaintiffs were dissatisfied with the instant disposition and tried to the Tax Tribunal. However, on March 28, 2016, the Plaintiffs received a decision of dismissal on the ground that “The monthly travel expenses of this case constitute earned income subject to taxation, which is not the salary of the nature of reimbursement for actual expenses, but the allowance to compensate for the wages for the provision of labor.”
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 25 (including branch numbers; hereinafter the same shall apply), the purport of whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiffs' assertion that the Korea Railroad Corporation is working on board and maintenance staff.