[종합소득세등부과처분취소][집31(6)특,255;공1984.2.15.(722),267]
A. Principles for the interpretation of tax laws and regulations
(b) Whether the compensation under Article 53 of the State Properties Act is non-taxable income;
A. In light of the principle of no taxation without law, the fact of taxation requirements or the fact of non-taxation, or the interpretation of the tax law must be strict, and the expanded interpretation or analogical interpretation is not allowed.
B. The amount of compensation under Article 53 of the State Property Act shall not be considered as the reward or injury under Article 5 (5) (e) of the Income Tax Act, and even under Article 4 of the Enforcement Rule of the Act, the above compensation is not listed as non-taxable income, and it shall not be deemed as non-taxable income.
(a) Article 95 of the Constitution; Article 18 of the Framework Act on National Taxes; Article 5 of the Income Tax Act; Article 53 of the State Property Act;
[Defendant-Appellee] Plaintiff 1 et al.
Head of Seogsan Tax Office
Daegu High Court Decision 82Gu231 delivered on March 22, 1983
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The Plaintiff’s attorney’s ground of appeal is examined.
Under the principle of no taxation without law, the facts of taxation requirements or non-taxation requirements, or the interpretation of tax laws should be strictly interpreted, and the expanded interpretation or analogical interpretation should not be allowed.
Article 5 of the Income Tax Act provides that no income tax shall be imposed on the following income, and Article 5 (e) of the Enforcement Decree of the Income Tax Act provides for extra prizes or other prizes as prescribed by the Presidential Decree related to orders issued under the Awards and Decorations Act among income under subparagraph 5 (e). Article 13 of the Enforcement Decree of the same Act provides that "other prizes and extra prizes as prescribed by the Presidential Decree" refers to those falling under any of the following subparagraphs, and subparagraph 8 of Article 5 provides that "other prizes and extra prizes granted by the State or local governments other than those referred to in subparagraphs 1 through 7-2". Thus, even under Article 4 of the Enforcement Rule of the Act, monetary rewards or extra prizes under the State Property Act cannot be deemed as non-taxable income because the above monetary rewards are not listed as non-taxable income. It is just and there is no error in the misapprehension of legal principles as argued in the lawsuit.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices O Sung-sung(Presiding Justice)