Whether monthly travel expenses are subject to income tax;

The monthly travel expenses of this case cannot be deemed to be a business trip (business trip) by the crew, etc. to move to a place other than ordinary business places, and the amount paid in fixed and repeated manner cannot be deemed to be a reimbursement for actual expenses, so the defendant's disposition is legitimate.

Article 12 of the Income Tax Act

Daejeon District Court Decision 2015Guhap105147

the duties of the persons eligible for payment shall be moved to a place other than the ordinary business place and temporarily discharged;

the principal duties of the employees subject to this case are directly on trains or tracks.

It is reasonable to perform duties as a driver or crew member of a guest room or to maintain and repair tracks.

Thus, the ordinary place of business of the above employees is also a train or track site.

Trains or tracks to perform duties or maintenance and repair of tracks as crew members;

It can not be seen as moving to a place other than ordinary business places.

In addition, ‘temporary business' is made in a fixed and repeated manner on a daily basis, in that such a movement takes place.

It is difficult to see that the work of the employee subject to the instant payment is a movement for 'free'.

Since employees eligible for the instant payment cannot be considered as the head, employees eligible for travel expenses are subject to the payment of travel expenses.

does not provide guidance.

5) In addition, in light of the fact that the plaintiff has the concept of "regular business trip official" under the Public Official Travel Expenses Regulations.

Even in cases where the essential form of service is always accompanied by the relocation of the place, it shall be subject to "business trip".

employees subject to this case also have opened each day according to the schedule allocated each day.

An employee who takes a regular business trip, such as boarding a vehicle and moving to another area, performing duties, etc.

As such, monthly travel expenses are compensation for actual travel expenses incurred in regular business trips.

I argue that this is a matter of interest.

However, under the Public Official Travel Expenses Regulations, the term "regular business trip officer" is the concept of "business trip officer" as mentioned above.

It is difficult to see that they fall under the appropriate requirements, provided that they are also paid travel expenses (in particular, monthly travel expenses).

It is necessary to pay travel expenses only when designated by the competent Minister.

F.Therefore, even if he is a public official who makes a regular business trip, the term "regular business trip" as above.

Employees eligible for the payment of this case shall not be paid travel expenses unless they are designated as public officials.

No matter that does not fall under the source and is not subject to the application of the reason for the above regulation of travel expenses for public officials;

The plaintiff's assertion on this part is without merit.

6) The plaintiff is less than the amount subject to non-taxation under Article 12 subparagraph 3 of the Enforcement Decree of the Income Tax Act.

As long as "amount of compensation for actual expenses" is referred to as "amount of compensation for actual expenses such as day duty, night duty, or travel expenses", this year

be paid fixed according to the number of working days to employees engaged in the party sector.

The monthly travel expenses paid as travel expenses shall meet the actual expenses incurred in the business trip.

If there is "within the extent", it constitutes a non-taxable object regardless of actual actual expenses.

It also asserts to the purport.

The provisions of the Enforcement Decree of the Income Tax Act stipulate that once paid, the amount shall be the substance of daily pay and travel expenses for night duty.

on the premise that the amount of compensation for actual expenses is non-taxable among them, but this is non-taxable.

As seen earlier, if the duties of the employees subject to the case do not fall under a business trip, they shall work and be accommodated in the workplace.

Unless there is any particular proof as to which extent this month is being made, the actual requirement

The plaintiff's above assertion is without merit regardless of whether it is within the scope of expenses.

On the other hand, the Plaintiff has 1,200 vehicles for business for employees subject to the instant payment, and on the other hand,

The payment of this case is to provide employees with a restaurant and a lodging separately at the secondary workplace.

The actual expenses incurred by the employees in excess of the monthly amount of travel expenses in performing their duties;

It does not seem that it does not seem.

7) The Plaintiff: (a) in the past * in the city where he was the office * the employees who are going to regular business in the region.

monthly travel expenses paid to such person shall be paid on a monthly basis in the light of the fact that such expenses were deemed non-taxation.

The plaintiff has been converted to ** the Corporation without any particular difference in the payment or amount of the cost.

Then, it is reasonable to consider that monthly travel expenses paid to its employees are subject to taxation.

I asserts, however, that monthly travel expenses are subject to taxation as seen earlier, and that they are not subject to taxation.

The public opinion that is eligible for non-taxation in relation to monthly and high-priced travel expenses was expressed;

Therefore, the plaintiff's assertion on this part is without merit.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so ordered as per Disposition.

shall be ruled.

November 24, 2016

***

ㅁㅁ세무서장

The second instance decision

National Rotations

November 24, 2016

1. The plaintiff's claim is dismissed.

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

A sum of KRW 13,301,623,750,000, which was written in the column of "the amount of tax after correction" made by the former Defendant to the Plaintiff on June 1, 2014, shall be revoked in all of the disposition of collecting wage and salary income tax (including the disposition of imposing additional tax for unfaithful payment) accrued from 2009 to 2013.

1. Details of the disposition;

A. On January 1, 2005, the Plaintiff is a public corporation converted and established in *** in accordance with the Korea** Corporation Act. From 2009 to 2013, the Plaintiff paid monthly travel expenses (hereinafter referred to as “monthly monthly travel expenses”) to employees with frequent work circumstances, depending on their duties, etc. as prescribed by the “Regulations on Travel Expenses and Payment of Examination Allowances”, which are the base amount of KRW 4 to 180,000 per month. Monthly travel expenses on this issue fall under non-taxable income as prescribed in subparagraph 3 (i) of Article 12 of the Income Tax Act (the salary in the nature of reimbursement of actual expenses as prescribed by the Presidential Decree), and did not withhold and pay the income tax on monthly travel expenses on the issue amount.

B. From January 17, 2014 to May 16, 2014, the Defendant conducted a tax investigation with respect to the Plaintiff. From January 17, 2014 to May 16, 2014, the Defendant: (a) deemed that monthly and monthly travel expenses are paid differently according to duties rather than reimbursement for compensating for actual expenses; (b) deemed that the Plaintiff was subject to taxation and did not withhold and pay the income tax on monthly travel expenses paid to employees of 16,66 persons (including retirees) between 209 and 2013; and (c) notified the Plaintiff of the income tax of KRW 14,305,125,40 in total as indicated in the “the first determined tax amount”; and (d) subsequently, the Defendant dismissed the Plaintiff’s appeal against the instant disposition of imposing additional taxes by excluding the total of KRW 1,03,500,01,650 in total as stated in the “tax Tribunal” (hereinafter referred to as “the instant disposition of imposing additional taxes”).

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 3 (including branch numbers for those with additional numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The plaintiff's working staff, maintenance staff, and dispatched staff actually incurred travel expenses in relation to the performance of their duties, and the plaintiff has paid travel expenses in the form of a certain amount of travel expenses to employees with frequent travel expenses according to the form of their duties by comprehensively taking into account the prompt performance of duties and accounting convenience, and there is no change in the nature of the monthly travel expenses as "wages in the nature of compensation for actual expenses".

(b) Related statutes;

/ Income Tax Act

No income tax shall be levied on the following income under Article 12 (Non-Taxable Income):

3. Any of the following wage and salary income or retirement income:

(i) Pay of the nature equivalent to compensation for actual expenses prescribed by Presidential Decree;

(1) Earned income shall be the following income, generated in the relevant taxable period:

1. Salary, salary, remuneration, annual allowance, wage, bonus, allowance, and other similar nature that are received by furnishing labor;

’s benefits

(2) The amount of wage and salary income shall be calculated by deducting the amount pursuant to Article 47 from the total amount of income (excluding non-taxable income; hereinafter referred to as "total amount of wage") under the subparagraphs of paragraph (1).

(3) Matters necessary for the scope of earned income shall be prescribed by Presidential Decree.

▣ 소득세법 시행령 제12조(실비변상적 급여의 범위)

Allowances in the nature of reimbursement for actual expenses prescribed by Presidential Decree in the item of subparagraph 3 (i) of Article 12 of the Act means the following:

3. Amount of such level as to compensate for actual expenses such as pays for day duty, night watch, or business travel (including the amount less than 200,000 won per month from among the amount received by the employees pursuant to the payment criteria as stipulated by the regulations, etc. of relevant enterprises, in lieu of receiving the actual travel expenses spent during the business trips in the city, by directly driving his/her own car for performing his/her duties);

(1) The earned income referred to in Article 20 of the Act shall include the following incomes:

10. Monthly or yearly salary paid in terms of travel expenses;

In full view of the following circumstances acknowledged by comprehensively taking account of the respective descriptions as stated in Gap evidence 1 through 3, 5, 6, 12, 17 through 21, 23, 24 and 25 and the purport of the whole pleadings, it is reasonable to deem that monthly travel expenses per issue falls under the price for the provision of labor substantially, or are paid on a regular basis by establishing the contents of labor conditions closely related thereto, and thus, the instant disposition subject to taxation is lawful.

1) Whether the wage and salary income is subject to taxation is not nominal, but should be determined depending on its nature. If the payment of that amount is paid not only when it is paid as remuneration for work but also when it is closely related to working conditions and is paid periodically on the premise of a certain work, it is subject to taxation (Supreme Court Decision 2003Du4089 Decided April 15, 2005). Article 20 Subparag. 1 of the Income Tax Act provides that the wage, salary, remuneration, remuneration, annual allowance, wage, bonus, allowance, and other similar benefits that are received by providing a "work" as the wage and salary subject to taxation shall be included in the wage and salary income. Article 38(1)10 of the Enforcement Decree of the Income Tax Act provides that the wage and salary income is also included in the annual or yearly wage and salary income received as remuneration

Meanwhile, Article 12 subparagraph 3 (i) of the Income Tax Act provides that "no tax shall be imposed on the salary in the nature of compensation for actual expenses prescribed by Presidential Decree among the earned income," and Article 12 of the Enforcement Decree of the Income Tax Act provides that "the salary in the nature of compensation for actual expenses as prescribed by Presidential Decree in the item of subparagraph 3 (i) of Article 12 of the Income Tax Act refers to the wage falling under any of the following subparagraphs," and subparagraph 3 provides that "the amount of compensation for actual expenses such as daily pay, night watch, or travel expenses (including the amount less than 200,000 won per month out of the amount received by the employee according to the payment criteria prescribed by the regulations of the relevant company, instead of receiving the actual travel expenses spent during

In full view of these provisions, the monthly salary paid in the name of travel expenses is, in principle, included in the earned income subject to taxation, but among them, the salary of the nature of compensation for actual expenses should be exceptionally exempted from taxation in consideration of its nature. Whether the monthly key travel expenses as mentioned in this case constitute compensation for actual expenses and thus are exempt from taxation should be strictly interpreted and determined as it constitutes an exception to the principle of taxation, and Article 10 (Criteria for Payment of Monthly Travel Expenses) of the Proof Document.

(1) Monthly travel expenses shall be paid in accordance with the standards set forth in attached Table 3 to an employee who has a regular business trip within a workplace or who has frequent business trip using a personal motor vehicle due to business characteristics.

(2) Monthly travel expenses shall be paid in full monthly travel expenses if the number of actual working days (excluding the period of leave of absence and the period of education) on the basis of a calendar day is at least 20 days (ten days in cases of the team leader in the field of driving), including a holiday work, and if the number of working days is less than 20 days per month (ten days in cases of the team leader in the field of driving), the full amount of monthly travel expenses (excluding additional 20,000 won in cases of the team leader in the field of driving) shall be paid by multiplying the number of working days per month divided by 20 (10 days in cases of the team leader in the field of driving) by the number of working days per month: Provided,

(3) General travel expenses shall be paid to crew members including special vehicles and vehicles.

(4) Where a person who is not a direct person eligible for monthly travel expenses in the field of work on board takes a replacement for the prevention of business blank, he/she may pay monthly travel expenses by applying paragraph (2) mutatis mutandis, except as otherwise prescribed.

[3] Monthly travel expenses table (related to Article 10 of the Enforcement Rule of this case) = Monthly travel expenses = Subject to the payment of monthly travel expenses from among the plaintiff's employees under the payment rules of this case = The allocation of monthly travel expenses takes place (1) more than five times a month or six times a month in the case of assigned passenger employees, and where they are sent to the night or new wall due to flexible working hours, or where they are different from the sending, leaving, and starting stations, they are in learning according to the line received such as taxi expenses (KTX captain, engineer, driving guide leader, etc.), ② Employees who are in charge of inspection, management, and repair after moving the line or facilities necessary for maintenance and repair, ③ Employees who are in charge of inspection, maintenance and repair of the entrusted employees, and employees who are in charge of inspection and inspection of automatic facilities (hereinafter referred to as class 1 employees, dispatched employees, and employees are paid monthly travel expenses of not more than 20 days in accordance with the payment rules of this case (hereinafter referred to as the "monthly travel expenses of this case"), and the payment of this case is not more than 10 months in accordance with the payment rules of this case.

3) As to this, the Plaintiff asserts that: (a) travel expenses related to the performance of duties are actually incurred to the employees subject to the instant payment as follows; and (b) monthly travel expenses at issue constitute an amount equivalent to the amount of reimbursement for actual expenses to be appropriated

In the case of employees working on board, daily accommodation occurs more than five times a month from the outside to the outside, and transportation expenses, such as taxi expenses, etc., are additionally incurred if they are sent to the night or a new wall due to flexible working hours, or if there is a difference between the outing and leaving station and the actual start station, and because it is difficult to purchase the city in the train or use the internal restaurant at the fixed time due to the indefinite working environment, it is necessary to use the apartment in the train, and there is a need for communication expenses, such as using a mobile phone for their own business in the relationship of performing duties outside the train.If a user uses a restaurant or purchases corrosion, such as a baby, etc. while performing the line work at night, if a transportation expense, such as a taxi, etc., from the outing and leaving station, is incurred due to a transportation expense, such as taxi expenses, etc., or where a mobile phone is used for the purpose of business in the course of performing duties outside the office, it is mainly required to use the mobile phone to return from the office to the outside.

However, as seen earlier, monthly travel expenses are paid to employees engaged in the relevant field (the working contents) according to certain standards, such as the number of working days, regardless of whether or not actual expenses accrue. This is not a wage of a non-taxable nature for compensating actual expenses, but a wage for travel expenses as stipulated in Article 38(1)10 of the Income Tax Act. Meanwhile, the payment rules of this case classify the types of travel expenses into domestic and overseas travel expenses according to the destination, and classify them into general travel expenses (general, food expenses, lodging expenses, travel expenses, monthly travel expenses and transfer expenses), monthly travel expenses and general travel expenses (Article 2). In principle, it provides that travel expenses shall be paid before a business trip according to an ordinary route and method according to an order for a business trip, but in the case of a dispatched employee, it shall be paid in accordance with the settlement procedures within five days from the date of occurrence of reasons, and in the case of a temporary agency employee, it may be paid in accordance with the payment of travel expenses or other actual expenses such as travel expenses within the fixed range of travel expenses (Article 3, 4).

As to the concept of the business trip, the "Rules on the Service and Disciplinary Punishment of State Public Officials", which applies to state public officials, defines the business trip as "to perform public duties in a place other than regular work place by order of a commercial person". In addition to the definition of the above, it is reasonable to view that, in order to establish the business trip, the business trip should be carried out under the order of a commercial person, ② the business trip should be moved to a place other than ordinary work place and ④ temporarily ④ the business trip should be carried out. In other words, the business trip is a place where the main work of the ordinary work place is carried out (such as fixed, variable may be changed), and it is necessary to examine the concept of the employment contract and the contents of the employment contract in light of the ordinary work place, and thus, it should be considered that the business trip should be carried out within a relatively short period of time and time, not the ordinary work place.

presiding judge***