매월 정해진 금액으로 지급받는 여비 명목의 월액여비가 실비변상적 성질의 급여에 해당하지 아니한다.[국승]
Seoul High Court-2017Nu32502 ( dated 14, 2017)
Cho Jae-2015-China-576 ( October 28, 2016)
Monthly travel expenses paid in the name of travel expenses paid monthly shall not be paid in the nature of reimbursement for actual expenses.
Since it is difficult to view that monthly travel expenses of this case were paid by estimatinging the cost for compensating for actual expenses, and it is difficult to recognize that the expenses were calculated based on the required expenses, the monthly travel expenses of this case cannot be deemed as benefits for compensating for actual expenses, and
Article 20 of the Income Tax Act on Non-Taxable Income
Supreme Court-2017-Du-56155 ( November 23, 2017)
이@@외
o Other than the Director of the Tax Office
November 23, 2017
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the judgment of the court below and the records of this case were examined, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent
November 23, 2017