Income4601-555 ( December 31, 1999)
The representative of a council of occupants' representatives by buildings and the representative of an autonomous management organization, and the salaries paid under the pretext of marketing and construction expenses or other similar names pursuant to the rules on collective housing management, which are not obvious to be used for duties
The wages which the representative of each Dong of the council of occupants' representatives and the representative of the autonomous management organization (the head of the management office) under Articles 10 and 11 of the Decree on the Management of Multi-Family Housing receive under the pretext of marketing fees or other similar names pursuant to the rules on collective housing management, and which are not certain to have been used for duties, shall correspond
1. Contents of questioning;
Whether business promotion expenses paid to members of a council of occupants' representatives under the Decree on the Management of Multi-Family Housing constitutes earned income under the Income Tax Act, and whether fixed amount of sales expenses paid to the management office constitutes earned income
2. Materials on the contents of questioning;
(a) Relevant statutes;
○ Earned Income (Law §20)
(1) Earned income shall be the following incomes earned in the year concerned:
Salary, salary, remuneration, remuneration, wage, bonus, allowance, and other benefits of a similar nature, which are received for the provision of labor;
○ Scope of earned income (Ordinance §38)
The scope of the employment incomes as prescribed in Article 20 of the Act shall include the following incomes:
·scopic expenses (including advertising expenses), social expenses, and other salaries given under similar names and whose use is not certain to have been used for business.
Labor allowance, family allowance, price allowance, cashier’s allowance, cashier’s allowance, duty allowance, and other salaries similar to them;
The extra hours allowance, the extra hours allowance, the nonpermanent allowance, the special bonus, and other salaries similar to them;
· Monthly or yearly salary paid in terms of travel expenses;
· Leave bonus and other similar salaries.
○ Decree §10 [Resident's Council]
(1) Residents, etc. of the collective housing who have undergone a usage inspection or obtained the approval for temporary use under Article 33-2 of the Act shall elect their representatives in proportion to the number of households by stones, and the representative of each Dong elected shall constitute the council of occupants' representatives.
(6) The council of occupants' representatives shall determine the following matters with the consent of majority of its constituents:
· The proposal of the amendment of the management rules and the enactment and amendment of regulations necessary for the management of multi-family housing
·The determination of the budget for management expenses, the standards for user fees, the audit request and settlement of accounts;
Standards for the maintenance and operation of electricity, roads, water supply and sewerage systems, parking lots, gas facilities, heating and cooling facilities, and elevators in a complex;
In cases of autonomous management, appointment and dismissal of the staff of the autonomous management organization;
§ 6 of the Rules on Management of Multi-Family Housing / [Council of Representatives]
The directors and auditors of the council of occupants' representatives under Article 10 (3) of the Decree shall be elected with the consent of a majority of its members as prescribed by the management rules.
(b) Relevant established rules;
○ Income 22601-1395, 90.3
An autonomous management organization such as apartment autonomy management office, etc. is an unincorporated organization which is a resident and the representative or manager of such organization has the obligation to register its business and to withhold income tax as a representative.
○ Disciplinary Tax 46101-127, 99.27
Multi-family housing management organization (the representative meeting of occupants of multi-family housing) shall be deemed a juristic person when approval is obtained from the head of the competent tax office pursuant to Article 13 (2) of the Framework Act on National Taxes.
○ Income 4601-1797, 97.3
Where a housing construction association corresponding to any joint businessman pays wages to the head of the association and the general secretary who provides labor to the relevant association in accordance with the remuneration regulations of the association, the wages for the portion corresponding to the households of the association members from among the wages received by the head of the relevant association, etc. shall constitute earned income under
○ Income 4601-397, 99.11.25
Business promotion expenses, etc. paid to the representative of each Dong (including the chairperson, directors, etc.) of the council of occupants' representatives prescribed in Article 10 of the Decree on the Management of Multi-Family Housing by performing duties and responsibilities as members pursuant to the management rules of multi-family housing and monthly remuneration regulations shall constitute earned income pursuant to Article 20 (1)