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(영문) 기타소득 총수입금액에 대응하는 필요경비 해당 여부
조세심판원 질의회신 | 2006-05-30 | 서면인터넷방문상담1팀-701 | 기타
Document Number

Written Internet Visit Counseling Team-701 (2006.05.30)

Journal

Consideration received by a resident who is a director of a school juristic person by transferring the right to operate the school juristic person to another person is an honorarium among other income, and necessary expenses corresponding thereto refers to the amount verified by a withholding agent.

Congress RESALS

The consideration that a resident who is a director of a school juristic person has transferred to another person the operating right of the school juristic person shall fall under "rewards" among other income provided for in Article 21 (1) 17 of the Income Tax Act, and where a honorarium which is such other income is paid, the amount of income subject to withholding shall be the amount calculated by deducting the amount which the relevant withholding agent can confirm from the relevant paid amount under Article 202 of the Enforcement Decree of the same Act the necessary expenses corresponding thereto (including expenses directly disbursed to acquire the operating right of the school juristic person at the

Related statutes

【Miscellaneous Income】

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