시설보안관리수당소득세부과처분경정청구거부처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The plaintiff shall be a public official in technical service who works in B elementary schools under the jurisdiction of the Office of Education.
B. In the year 2012, the Plaintiff received facility security management allowances of KRW 7,280,000 (hereinafter “instant allowances”) after performing relevant duties at B elementary schools in the year 2012, on the grounds that the instant allowances were non-taxable allowances as income subject to taxation, the Plaintiff filed a claim for correction on September 11, 2013 to the Defendant for refund of KRW 856,630 of the global income tax on the instant allowances in the year 2012 on the grounds that the instant allowances constitute non-taxable allowances as compensation for actual expenses.
C. On September 23, 2013, the Defendant rejected the Plaintiff’s request for correction on the ground that the instant allowances do not constitute benefits of the nature of reimbursement of actual expenses, instead of reimbursement of expenses for home-based workers, as allowances paid in the part of the worker on duty at the closing school that does not perform the worker on duty.
(hereinafter “instant disposition”) D.
On October 10, 2013, the Plaintiff dissatisfied with the instant disposition, filed an appeal with the Director of the Tax Tribunal for adjudication, but the Director of the Tax Tribunal dismissed the said appeal on December 31, 2013.
[Ground of recognition] Facts without dispute, Gap evidence 2-1, Gap evidence 5-2, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Plaintiff’s alleged facility security management allowance is an allowance prepared for the workers who actually perform the existing duty instead of discontinuing the duty system at a small-scale school below the face level. Although the facility security management officer is not staying in the school, he/she is performing the same duty as the workers on duty who are in the form of a night duty or a day duty by performing the duties in the event of facility inspection, emergency liaison system maintenance, telephone civil petition response, and other emergency situations, and the Plaintiff takes place compared to other teachers and staff.