Whether compensation for a person who reported a concealed State property, etc. is non-taxable income (negative)

Article 5 (e) of the Income Tax Act and Article 13 (8) of the Enforcement Decree of the Income Tax Act, which is non-taxable income under Article 5 (e) of the same Act, shall be interpreted as exempt from income tax only for the money given by the State as a fixed amount in the name of the well-known day or for the extra prize attached to the certificate of listing, and the amount of compensation under Article 53 of the State Property Act, which is paid to the person who discovered concealed state property or non-listed real estate and reported to the government at a certain ratio of the value of the property, rather than the non-taxable income under the above Act, constitutes compensation or equivalent amount under Article 25 (1) 1 of the Income Tax

Article 53 of the State Property Act, subparagraph 5 (e) of Article 5 of the Income Tax Act, Article 25 (1) 1 of the Income Tax Act, subparagraph 8 of Article 13 of the Enforcement Decree of the Income Tax Act.

[1] Supreme Court Decision 83Nu213 delivered on December 27, 1983, and 83Nu213 delivered on December 27, 198.

Plaintiff

Head of Seogsan Tax Office

The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

On February 17, 1982, the amount of global income tax of 2,317,672 won and the amount of 505,674 won and the amount of such defense tax of 1982 against the Plaintiff shall be revoked.

Litigation costs shall be borne by the defendant.

1. Details of taxation; and

Comprehensively taking account of all the arguments stated in Gap's evidence Nos. 1, 3, 4, 5-2, and 1-1 and 2-2, the plaintiff shall report to the Government the concealed state property, and shall be paid 5,524,00 won on July 5, 1980 under Article 58 of the Enforcement Decree of the Income Tax Act, 21,023,720 won on August 5, 197, 200, and 26,57,70 won after deducting 70 won from the calculated global income tax base under Article 25 (1) 1 of the Income Tax Act, 200 won after deducting 70 won from the calculated global income tax amount under Article 142 (1) 5, and 144 of the same Act, 200 won after deducting 25/10 of the above calculated global income tax amount from the calculated global income tax amount under Article 57 (1) 1 of the same Act.

2. Assertion and determination

The plaintiff's attorney argues that the compensation under Article 53 of the State Property Act is a reward to be paid to the reporter in relation to the prior contribution that was returned to the government by finding the concealed state property and returning it to the state property. Thus, since Article 5 subparagraph 5 (e) of the Income Tax Act, which was enforced at the time, and Article 13 subparagraph 8 of the Enforcement Decree of the same Act, the above taxation disposition is unlawful. Thus, Article 53 of the State Property Act provides that the person who discovered concealed state property or ownerless state property and reported it to the government can be paid the compensation. Thus, when the above compensation is reported to the concealed state property, it refers to the person who reported it to the government at a certain rate of the value of the concealed property reported to the reporter's effort. Article 5 subparagraph 5 (e) of the Income Tax Act provides that income tax shall not be imposed on the injury awarded in relation to the decoration under the Awards and Decorations Act, it is hard to say that it is non-taxable or non-taxable since Article 13 subparagraph 8 of the Enforcement Decree of the same Act provides the above compensation.

3. If so, the plaintiff's claim for objection is groundless and dismissed, and the costs of lawsuit shall be borne as per Disposition by applying Article 14 of the Administrative Litigation Act and Article 89 of the Civil Procedure Act.

Judges Yoon Young-ok (Presiding Judge)