시설보안관리수당소득세부과처분경정청구거부처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
The reasoning of the judgment of this court, which cited the judgment of the court of first instance, is the same as the reasoning of the judgment of the court of first instance, except for adding “The amount of compensation for actual expenses” under Article 12 subparag. 3 of the Enforcement Decree of the Income Tax Act, in light of the content of the facility security management of this case and the standards for the payment and amount of the instant allowances, etc., even if the “amount of compensation for actual expenses” under Article 12 subparag. 3 of the Enforcement Decree of the Income Tax Act does not necessarily mean the expenses actually incurred,” and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just as it is concluded, and it is so decided as per Disposition by the plaintiff's appeal.