종합소득세부과처분취소
The judgment below is reversed, and the case is remanded to the Gwangju High Court.
The grounds of appeal are examined.
1. “Honorary money” under Article 21(1)17 of the Income Tax Act refers to money and valuables provided as a means of a case in connection with administrative affairs or provision of services, etc., and whether it constitutes such money and valuables should be determined by comprehensively taking into account the motive and purpose of receiving the money and valuables, relationship with the other party, amount, etc.
(see, e.g., Supreme Court Decision 2010Du27288, Sept. 13, 2013). 2. Review of the reasoning of the lower judgment and the evidence duly admitted by the lower court reveals the following facts. A.
The Plaintiff was in office as the chairman of the B Trade Union (hereinafter “instant Trade Union”) composed of the employees of the Company B, and was dismissed from the Company on January 2007.
The Plaintiff served as the chairman of the instant trade union from October 2007 to December 2009, respectively, and from January 2010 to May 2012, the Plaintiff served as D of the National Democratic Textiles Trade Union, a superior organization to the instant trade union, as the National Federation of Trade Unions.
B. The instant trade union has a provision on the status guarantee for the purpose of protecting the pertinent union members and minimizing their mental and economic damage by paying the amount of living expenses or property loss to the union members who have suffered disadvantage in their status or property due to union activities, and the main contents are as follows.
(1) The instant provision on the guarantee of status provides for the criteria for compensation for the detention (Article 8), the consignee (Article 9), the dismissed (Article 10), the person subject to a fine (Article 11), and the injured (Article 13), including living expenses, the amount of custody, the attorney’s fees, the amount equivalent to a fine, and the amount of medical expenses. The person subject to compensation is “a member who has suffered disadvantage in his/her status and property during the cooperative’s activities, and is making efforts to restore the status to the original state.”