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조세심판원 질의회신 | 2002-08-22 | 서일46011-11084 | 소득
Document Number

Western 4601-11084 (Law No. 23, 2002)

Items of Taxation



The advisory fees paid after entering into a advisory contract with university professors should be classified into income by judging whether or not the employment relationship is or not, and whether or not it is a continuous return.

Congress RESALS

Ein the case of inquiry, the reference time is attached, such as attaching related Acts and subordinate statutes and the written inquiry question question question question question (in addition to the attachment of sub-income 46073-136, 200.08.18), * Re-income 4607-136, 2007-136, 200.08.18 residents provide management consulting services to non-profit corporations and receive a fixed amount of management advisory fees each month shall be classified as income according to the following standards:

Related statutes

【Business Income】

Main text

1. A summary of the contents of inquiry;

We want to conclude advisory contracts with professors of mother universities.

Details of the contract

o The term of advisory contract: One year;

o Class B B : 0 million won/months

o Other: Request for adviser, if necessary;

Definition of Pledge

Income for the amount to be paid as an advisory fee by us falls under any of the following:

A) Other income

- The reason is that the adviser does not fall under the unique duties of professors, and if necessary, it is difficult to view it as a continuous and repeated work because it is difficult to view it as a continuous and repeated work.

B) Business income:

- Reasons - Part of the important duties of university professors may be deemed to require professional knowledge, and the term of contract shall be set and, if necessary, adviser and receiving a certain amount during that period shall meet all continuous, repeated and profit-making objectives in judging the feasibility of business.

The meaning of temporary interpretation for identifying other income must be limited.

2. Materials on the contents of questioning;

(a) relevant tax laws and regulations (law, enforcement decree, enforcement rule, basic rules);

【Business Income】

(1) The business income shall be the incomes falling under any of the following subparagraphs, which accrue during the current year:

15. Incomes accruing from the social and private service business; and

Article 37 of the Enforcement Decree of the Income Tax Act 【Social and Private Service】

The social and private service industry under Article 19 (1) 15 of the Act shall not include the members' organizations indicated in the Korea Standard Industrial Classification: Provided, That in case where the members' organizations run the specified business, it shall be classified according to the contents of the business.

○ Article 21 of the Income Tax Act 】

(1) Other incomes shall be incomes, other than interest, dividend, real estate rental income, business income, labor income, temporary property income, annuity income, retirement income, transfer income, and forest income, which fall under any of the following subparagraphs:

19. Costs (excluding the services subject to subparagraphs 15 through 17) received for temporarily furnishing personal services (excluding the services subject to subparagraphs 15 through 17) falling under any of the following items:

(a) Demotion services rendered to many persons without an employment relationship and receiving the consideration for lecture fuels, etc.;

(b) Services, such as commentation, enlightenment, or screening of performances, etc. on the radio, television broadcasting, etc. for remuneration or the price in the nature similar thereto;

(c) Services rendered by a lawyer, certified public accountant, certified tax accountant, architect, surveyor, patent attorney, or other person of professional knowledge or special skill using his knowledge or skill for remuneration or other consideration; and

(d) Services other than those under items (a) through (c) provided without an employment relationship for allowances or other similar costs;

(b) Similar cases (judicial precedents, judicial precedents, review precedents, and established rules);

○ Refixed Income 46073-136, 200.18

A resident shall provide management consulting services to a non-profit corporation and receive a fixed amount of management advisory fees each month shall be classified into income in accordance with the following standards:

(a) Wage and salary income: Income a resident gets from providing management consulting services in the status of a worker as a non-permanent advisory staff under an employment relationship under an employment contract, and in such cases, the issue of an employment relationship shall be determined by comprehensively considering the contents,

(b) Business income: Income that a business operator specializing in a professional or consulting service, etc. continuously or temporarily provides business or incidental management consulting services in an independent position;

(c) Other income: income other than those under items (a) and (b) above, that accrues from providing management consulting services temporarily without an employment relationship;