조세심판원 질의회신 | 2003-10-17 | 서이46012-11798 | 기타
West 46012-11798 ( October 17, 2003)
Where a retirement allowance has been renounced, the amount within the retirement allowance limit shall be included in the calculation of losses, but such waived amount shall be included in the calculation of gross income
In the case of E-Question, the tax handling methods of retirement pay in the case of the refusal of the receipt of retirement pay shall be subject to the tax handling of the Korean office's inquiry case 【460-12368 ( December 30, 2002) and 46014-12214 ( October 18, 2001)'.
【Scope of Gross Income】