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(영문) 임원 등을 피보험자로 보험계약을 체결하고 납입한 보험료처리

조세심판원 질의회신 | 2006-08-28 | 서면인터넷방문상담2팀-1631 | 기타

Document Number

Written Internet Visit Counseling Team 2-1631 (Law No. 28, 2006)

Journal

Where a corporation is an officer (including the representative) or employee of the insured, and is a guarantee insurance and savings insurance, the beneficiary as a corporation, the amount equivalent to the maturity refund out of the paid premiums shall be appropriated as the assets, and other parts shall be included in deductible expenses following the lapse of the insurance period.

Congress RESALS

(N) In the case of Section 1, 3, and 6, if the corporation is an insured person as an officer (including a representative) or employee, and if the insured person is a beneficiary as a legal entity, the amount equivalent to the maturity refund out of the premiums paid by the legal entity shall be appropriated as the assets, and in the case of Section 2, 4, and 7, the amount equivalent to the maturity refund out of the premiums paid by the legal entity shall be included in the calculation of losses according to the lapse of the insurance period. (Article 43 of the Enforcement Decree of the Corporate Tax Act, if the legal entity is an insured person or an employee, the legal entity shall be an insured person as its officer (including the representative director) or employee, and the premiums paid by the contractor and the beneficiary as the legal entity shall not be considered as the wage and salary income of the insured employee. (Article 43 of the Enforcement Decree of the Corporate Tax Act, if the legal entity is the insured or beneficiary, the amount in excess of the payment standards determined by the articles of incorporation, the shareholders' meeting or the board of directors' resolution shall be included in the calculation of losses.