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Document Number

Corporation 22601-1080 (Law No. 16, 1990)

Items of Taxation

Income;

Journal

Meal expenses and overtime work allowances, etc. received due to provision of labor are included in the scope of taxable earned income;

Congress RESALS

In the case of your questioning, meal expenses and time service allowances, etc. received due to the provision of labor are included in the scope of wage and salary income imposed under Article 43 of the Enforcement Decree of the Income Tax Act, and the scope of non-taxable meal expenses shall be sent a copy of similar inquiries and sent for reference.* 22601-4109, 13, 1989

Article 5 (Non-Taxable Income)

Main text

1. A summary of the contents of inquiry;

In light of the distribution and sub-paragraph (4) of Article 5 of the Income Tax Act, and Article 12-2 of the Enforcement Decree of the Income Tax Act, it is thought that the wage (30,000 won) of the employee's wage, overtime work allowance, and annual compensation allowance are non-taxation.

Dow we can see the above-mentioned statutory interpretation in detail.

* 소득세법 시행령 제12조의 2항

--- omitted, however, in the case of paragraphs 2, 5 and 7, only all wage and salary income earners.

2. Relevant tax-related Acts and subordinate statutes (Acts, Enforcement Decree, Enforcement Rule, and General Provisions);

Article 43 of the Enforcement Decree of the Income Tax Act

○ Article 12-2(2)5 of the Enforcement Decree of the Income Tax Act