Cheongju District Court 2014Guhap323 (No. 17, 2014)

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

Daejeon High Court (Cheongju) 2014Nu5461

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ㅁㅁ세무서장

National Rotations

April 1, 2015

April 29, 2015

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's facility security officer in the year 2012 against the plaintiff on September 23, 2013

The rejection disposition against correction of income tax against interest rates shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of this court is as follows: (a) Even if the amount of the ‘amount of compensation for actual expenses' under Article 12 subparag. 3 of the Enforcement Decree of the Income Tax Act is not necessarily the actual expenses, considering the contents of the facility security management of this case and the standards for the payment and amount of the instant allowances, etc., the instant allowances are the same as the reasoning of the judgment of the court of first instance, except for adding “the fact that the Plaintiff does not have a direct relation to the expenses that the Plaintiff actually spent or may have a direct relation to the performance of the facility security management of this case.” As such, the instant allowances are cited pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

2. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is with this conclusion.

Since the plaintiff's appeal is legitimate, it is dismissed and it is so decided as per Disposition.