시설보안관리수당이 소득세 비과세대상에 해당되는 지 여부[국승]
Daejeon High Court (Cheongju) 2014Nu5461 (Law No. 15, 2015)
Whether a facility security management allowance is subject to non-taxation of income tax;
Facility security management allowances are not an amount of compensation for actual expenses, but an income subject to taxation as earned income derived from the payment of labor provided.
Article 12 of the former Income Tax Act
Supreme Court Decision 2015Du43261
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ㅁㅁ세무서장
National Rotations
September 10, 2015
All appeals are dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below (the appellate brief not timely filed)
While examining all of the grounds for appeal, the argument on the grounds of appeal by appellant is not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and it is deemed that there are no grounds for appeal. Therefore, all of the appeals are dismissed in accordance with Article 5 of the aforementioned Act, and it is so decided as per Disposition by the assent of all participating Justices