2. The costs of lawsuit shall be borne by the Plaintiff.

A. The Plaintiff is a public official in technical service who has worked in △△△ school under the △△ Office of Education.

B. During the year 2012, the Plaintiff received facility security management allowances of KRW 7,280,000 (hereinafter “instant allowances”) after performing relevant duties as a person in charge of facility security management at the △△△ school. The Plaintiff filed a claim for correction on September 11, 2013 to the Defendant for a refund of KRW 856,630 as global income tax on the instant allowances in 2012 on the ground that the instant allowances constitute non-taxable allowances as income subject to taxation.

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 for actual expenses, instead of reimbursement for home workers, as allowances paid in the course of performing part of the duties of the workers on duty at the closed school where the workers on duty was not on duty (hereinafter “instant disposition”).

D. On October 10, 2013, the Plaintiff dissatisfied with the instant disposition, filed a request for adjudication with the Director of the Tax Tribunal, but the Director of the Tax Tribunal dismissed the said request on December 31, 2013.

[Ground of recognition] Unsatisfy, Gap evidence 2-1, Gap evidence 5-2, the purport of whole pleadings

2. Whether the dispositions of the instant case are legal.

A. The plaintiff's assertion

The facility security management allowance is an allowance prepared for the workers who actually perform the existing duty instead of closing the system of duty at a small-scale school below the face level. Although the facility security management officer does not stay in the school, the facility inspection, maintenance of an emergency liaison system, telephone civil petition response unit, and other emergency situations, performing almost the same duty as the workers on duty performed in the form of night duty or day duty by performing the duties, etc., the plaintiff goes late before and late than other teachers, and the modified form of duty such as maintaining the emergency liaison system. The payment of the cost of transportation and communication expenses in the process can not be deemed to exceed the limit of the scope recognized by social norms as the amount of compensation for actual expenses. Although the facility security management allowance implemented from March 1, 2010 by the Chungcheongbuk Provincial Office of Education does not fall under the provision of the Income Tax Act for the improvement plan for the facility security management allowance which was conducted from March 1, 2010, it is illegal for the defendant's payment of the income tax to 20 years after the establishment of the facility security allowance.

B. Relevant statutes

It is as shown in the attached Form.

(c) Fact of recognition;

1) According to the plan for the improvement of the duty system of affiliated agencies of the Chungcheongbuk-do Office of Education which was implemented from September 1, 2006, the plan for the improvement of the duty system of affiliated agencies of the Chungcheongbuk-do Office of Education has been selected autonomously for each school to improve the duty system of small schools below Myeon level as problems such as imbalance of the operation of the duty system due to differences in the budget between schools of urban and Eup (Eup/Myeon) and small-scale schools due to the imbalance of work place, and loss of desire to work, etc., in order to improve the duty system of small-scale schools below Myeon level, the plan for the duty of home-based workers, the service party, the part-time service party, the part-time service party, the unmanned party, the unmanned party service, and the abolition of duty, and the detailed plan for the improvement of the duty system from 10,000 to 210,000,000 won for the above duty of public officials belonging to the Chungcheongbuk-do Office of Education (hereinafter referred to as the Regulations on Duty of Public Officials in North Korea).

The current situation and problems of the administrative agency.

In the case of a small-scale school below ○ unit of face, it is possible to pay facility security management allowances at the time of failure to perform duty.

In the case of ○ City and a small-scale school in the location (Eup area), no facility security management allowances shall be paid even after the closure of duty.

Pursuant to the revision of the "Ordinance of the Committee for Education of Chungcheongbuk-do and the Ordinance of the Payment of Allowances for Duty of Public Officials belonging to the Superintendent of the Office of Education" ( May 22, 2009): The actualization of allowances for duty shall be raised from KRW 30,00 to KRW 50,000 per

○ need to realize the facility security management allowances and clarify the scope of application

/ Improvement Direction

○ Increase in facility security management allowances: 20,000 won per day;

(B) 10,00 won per day as of

○ Facilities Security Management Allowances: Closure of duty among small-scale schools below the level of a school (before the change) that does not perform separate duties pursuant to Article 11(4) of the Regulations on the Duty of the Chungcheong Public Educational Officials;

○ Duties of persons eligible for facility security management allowances

- Part of the duties of workers on duty under Articles 14 and 15 of the Regulations on the Work of Public Educational Officials in Chungcheong North Korea

(c) Opening and commencement of schools, and facility inspection;

(c) Maintenance of an emergency liaison system and a telephone civil petition response unit;

. Other affairs, etc. in emergency situations.

m. administrative matters.

○ Facility Security Management Allowances are the allowances to be paid when designating a worker at a school closed for duty not performing a separate duty pursuant to Articles 11 and 12 of the Regulations on Duties of the Chungcheong North Korean Public Educational Officials, not the allowances for actual expenses incurred in substitution of the cost of home-based workers.

○ Facility Security Management Allowances shall be paid for the settlement of complaints caused by equitable imbalances, such as school size and form of work, and allowances for boosting morale, to abolish the office of services offered for the reduction of school budget and to pay the same allowances.

3) Meanwhile, the main contents of the "Rules on Duty of Public Officials of Chungcheongbuk-do Office of Education, which stipulate the overall matters concerning the duty and emergency duty of public officials belonging to the Superintendent of the Provincial Office of Education, are as follows:

Article 3 (Classification of Positions)

(1) The duty on duty (including home-based duty; hereinafter the same shall apply) shall be classified into one-time duty and one-time duty.

(2) A day duty shall be on a public holiday, and the working hours shall correspond to the working hours of a normal working day other than a Saturday.

(3) The hours of night duty shall be from the time when normal working hours or day duty hours are terminated to the time when normal working hours or day duty is commenced: Provided, That the head of each school may adjust part of working hours according to school conditions.

Article 7 (Matters to be Observed by Workers on Duty)

(1) A worker on duty shall not leave his/her work area (including his/her home-based work area) for non-official duty, and shall not do any act detrimental to his/her dignity as a worker on duty or interfering with his/her work on duty.

Article 11 (Organization of Office)

(4) The heads of agencies of various levels, other than the main office and subordinate educational administrative agencies, may choose not to perform separate watchkeeping service in any of the following cases:

1. Where a person on duty is engaged in watchkeeping more than two weeks per person even though one person on duty is extremely small, and the head of the agency concerned has sought documents processing and other necessary supplementary measures except during working hours, only when there is a low need to contact other than working hours;

2. Where normal working hours continue such as shift work by certain time zone, etc., Article 12;

(1) Each school of various levels shall have a skilled position, and in principle, teachers and staff who do not work in a night duty shall be in charge of such skilled position.

Article 14 (General Affairs of Workers on Duty)

(1) A worker on duty shall prevent the occurrence of an accident by faithfully performing the following matters:

1. Control of crimes, protection, fire prevention, other security conditions;

2. Inspection of service conditions for security guards and other workers outside normal working hours;

3. Receipt, delivery, or management of documents;

4. Caller for a civil petition;

5. Measures, such as emergency call-up for public officials under his/her jurisdiction at the time of sending, receiving, or issuing emergency service;

(3) If documents received or matters requiring urgent handling while on duty require a worker on duty, the worker on duty shall contact the competent department without delay or report to the head of the agency under his/her control and take necessary measures.

Article 15 (Duties in the Emergency of Workers on Duty)

(1) A worker on duty shall take the following measures without delay when a fire occurs in the office building:

1. Communications with the competent fire station;

2. Fire alerts in a government office building;

3. Fire extinguishing works using its own fire extinguishing facilities;

4) The △△△ Office of Education selects at least three schools each day in accordance with the Guidelines for the Strengthening of Watchkeeping (1. January 201) and checks the watchkeeping and emergency liaison status, etc., and the subject of the above inspection includes the schools that pay facility security management allowances.

5) According to the school accounting planning manual of the Chungcheongbuk-do Office of Education in 2012, in order to compile a budget for the operation of watchkeeping in accordance with school circumstances for the smooth performance of school accounting work and the improvement of working conditions of various levels of schools, the watchkeeping allowance (day) shall be paid KRW 50,000 per day in the case of watchkeeping allowance, KRW 20,000 per day in the case of facility security management allowance following the closure of watchkeeping, and KRW 20,000 per day in the case of facility security management allowance at home, at least three hours in the case of facility security management allowance. However, in the case of facility security management allowance, the subject of the payment is determined as a school that does not perform a separate duty in accordance with

6) During the year 2012, the Plaintiff was designated as a person in charge of facility security management at the △△△ school, and was paid KRW 7,280,000 per annum for each day. On the other hand, some of the elementary schools belonging to the Chungcheongbuk-do Office of Education, which did not perform separate duties, designated a person in charge of facility security management from approximately two to four persons each month, and paid facility security management allowances according to their working days each month.

[Reasons for Recognition] Facts without dispute, Gap evidence 1-1, 2, Gap evidence 2-2, Gap evidence 3-5, Gap evidence 6-1 through 11, Eul evidence 2-1, and the purport of the whole pleadings

D. Determination

1) Article 12 subparagraph 3 of the Income Tax Act provides that "income falling under any of the following items among the earned income and retirement income is exempt from income tax," and Article 12 subparagraph 3 (i) of the Enforcement Decree of the Income Tax Act provides that "the salary in the nature of reimbursement for actual expenses prescribed by Presidential Decree" refers to the wage in the following subparagraphs, and Article 12 (i) of the Enforcement Decree of the Income Tax Act provides that "the salary in the nature of reimbursement for actual expenses prescribed by Presidential Decree in the item of subparagraph 3 (i) of Article 12 of the Act refers to the wage in the following subparagraphs", and subparagraph 3 of the same Article provides that "the amount of compensation for actual expenses (including the amount not exceeding 200,000 won per month out of the amount received by an employee pursuant to the payment criteria prescribed by the regulations, etc. of the relevant company, in lieu of the amount actually

In addition, the term "day duty" generally means waiting in a facility in preparation for regular patrols, acceptance of telephone and documents, and other emergencies, and the density of his labor is low, surveillance and enforcement work is most difficult, so it does not require a separate labor contract and must be performed as an obligation incidental to the original contract because it does not need to pay wages equivalent to the normal work, and it does not need to be paid for night, night, overtime, holiday work, and allowance for compensation of actual expenses, and it is customarily being paid. However, it is not a day duty. It is not a day duty but a day duty. If the contents of the work are assessed as well as regular work, if the contents and quality of the work are assessed as above, it shall be paid for such excess work at night, night, holiday work allowance, etc. (see, e.g., Supreme Court Decision 93Da46254, Jan. 20, 195).

Meanwhile, the principle of strict interpretation derived from the principle of no taxation without law is applicable not only to the cases meeting the taxation requirements, but also to the cases meeting the requirements for non-taxation and tax reduction and exemption. As such, extensively interpreting or analogical interpretation of the requirements for non-taxation or tax exemption and exemption as favorable to taxpayers without any justifiable reason leads to a result contrary to the principle of fair taxation, which is the basic ideology of the tax law, and thus, it shall not be allowed (see, e.g., Supreme Court Decision 2005Da191

2) In light of the contents, form, and relevant legal principles of the above-mentioned statutes, it is difficult to recognize the overall purport of oral argument as follows; ① The night duty is a holiday; ② the worker on duty has a duty not to leave the area of his or her work for regular time in preparation for regular patrols, telephone and delivery of documents, or other emergencies; whereas the Plaintiff’s performance of facility security services overlap with those of the worker on duty, such as facility inspection, and the maintenance of an emergency liaison system, and thus, it is difficult to see that the pertinent facility security services do not fall under the category of the worker on duty or under the category of the worker on duty under the condition that the worker on duty is not subject to the duty of care for the reason that the worker on duty cannot be seen as having been subject to the duty of care for the worker on duty, or that there is no need to provide the worker on duty under the condition that the worker on duty is not subject to the duty of care for the worker on duty under the condition that the worker on duty is not subject to the duty of care for the worker on duty.

3) Therefore, the instant disposition made by the Defendant against the Plaintiff on the ground that the instant allowances do not constitute benefits of the nature of reimbursement for actual expenses.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so decided as per Disposition.