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(영문) 출장비가 근로소득 비과세대상에 해당하는지 여부
조세심판원 질의회신 | 2002-03-27 | 서이46013-10649 | 소득
Document Number

Western 46013-10649 ( October 27, 2002)

Items of Taxation

Income;

Journal

The travel equipment paid in accordance with the company's travel expenses payment rules shall be considered a salary of the nature of compensation for actual expenses under Article 12 subparagraph 3 of the Enforcement Decree of the Income Tax Act to the extent that the actual expenses are appropriated in consideration of the purpose of the business trip, the business trip site

Congress RESALS

In the case of E-Question, we refer to the sending of the questionnaire, which is a corporation of our office, 46013-2370 (O. 22, 1998) to the similar case, such as attaching a reply to the inquiry.*6013-2370, 1998, which is paid in accordance with the company's travel expense payment rules on August 21, 1998, falls under the salary of the nature of reimbursement of actual expenses as provided in subparagraph 3 of Article 12 of the Enforcement Decree of the Income Tax Act to the extent that the actual expenses are covered in consideration of the purpose of the business trip, the place of the business trip, the period of the business trip, etc., and 2.

Related statutes

Article 12 of the Enforcement Decree of the Income Tax Act (Scope of Allowances for Compensation of Actual Expenses)

Main text

1. A summary of the contents of inquiry;

As an enterprise that supplies urban gas to ○○○ City and ○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○○, due to the characteristics of the business, such as the inspection and expropriation of piping facilities, a large number of people due to the characteristics of the business, such as the maintenance and repair of facilities, the enterprise

1) When a part-time worker conducts an internal business trip, he/she shall enter an application for the internal business trip (electronic program) from the person in charge of the internal business prior to the daily business trip, and obtain the approval of the head of the team in charge.

2) The person in charge of the General Affairs Team shall compile and process an application for individual business trip filed by computer during each month, and shall settle the amount of the food expenses by applying mutatis mutandis the food expenses (5,000 Won/1) prescribed in the Regulations on Payment of Travel Equipment at us in the number of individual business trip days.

3) If an application for a business trip is prepared twice by comparing the current status of food for each employee at our internal restaurant and the details of compiling the application for a personal business trip, the amount equivalent to the number of days of the actual business trip shall be deducted and the amount equivalent to the number of days of the personal business trip shall be deposited into the personal

○ In the event that an internal business trip is paid to an employee on the basis of the amount of food expenses prescribed by the Regulations on Travel Equipment within the supply jurisdiction of us as such, whether the “amount below 50,000 won is deducted” under Article 17-2 subparag. 2 of the Enforcement Decree of the Income Tax Act should be imposed on the total amount of payment (number of actual business trip * the number of days of actual business trip * the number of days of travel equipment regulations) as earned income

2. Materials on the contents of questioning;

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

○ Enforcement Decree of the Income Tax Act 【Scope of Allowances for Compensation of Actual Expenses】

For the purpose of subparagraph 4 (h) of Article 12 of the Act, the term “wages of such nature as to compensate for actual expenses as prescribed by the Presidential Decree” means those falling under any of the following subparagraphs:

1. Allowances received by the unpaid members of committees under Acts and subordinate statutes or Municipal Ordinances (including the members of the National Academy of Sciences and the Academy of Arts);

2. Food expenses received under the Seamen Act;

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 not exceeding 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

4. Not more than the omission;

【Scope of Non-Taxable Meal Expenses, etc.】

The term “meals or meal expenses determined by the Presidential Decree” in subparagraph 4 (p) of Article 12 of the Act means one of the following subparagraphs (the new establishment of August 22, 1996):

1. Company meal services or the meals and other food and drinks provided for similar purposes (the same shall apply on August 22, 1996); and

2. Meal costs not exceeding 50,00 won per month received by workers for whom meals and other food and drinks stipulated by subparagraph 1 are not provided (the new establishment of August 22, 196).

○ General Rule 12-13 of the Income Tax Act / 【Scope of meals or meal expenses received by workers】

(1) "Food or other food and beverage" referred to in subparagraph 1 of Article 17-2 of the Decree means food and beverage which an employer provides workers with free of charge, which meet the following requirements:

1. Ordinary goods not included in benefits:

2. Benefits are not differentiated as to whether to provide food;

3. Matters provided by the employer at an additional charge; and

(2) When an employer concludes a contract for supply of meals and other food with an outside food service provider and the relevant food and drinks, which the employer provides, cannot refund in cash the relevant food and drinks, and meets the requirements referred to in each subparagraph of paragraph (1), the food and drinks shall be deemed non-taxable food and other food and drinks.

(3) Where an employee who is not provided with meals and other food receives meal expenses of not less than 50,00 won per month, it shall be deemed non-taxable meals up to 50,000 won per month

(4) Where a worker who is provided with meals and other food receives a meal allowance separately, non-taxable benefits shall be deemed non-taxable benefits only for the meal and other food: Provided, That the meals and other food that are separately provided to a worker who is provided with meal allowance uniformly with other worker, for overtime work, such as night work, shall be included in non-taxable benefits.

○ Article 38 (Scope of Earned Incomes)

(1) The scope of employment income under Article 20 of the Act shall include the following incomes:

1. ˜ 9. 생략

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

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

○ Corporation 46013-2370, 198.22

【Meal-1】 Whether the meal cost of KRW 26,500, including the meal cost of KRW 4,500,000, is income subject to the income of Class A, in the event that it is paid under the name of equipment for one day of gambling

[1] The equipment to be paid in accordance with the company's travel expense payment rules falls under the salary of the nature of compensation for actual expenses under Article 12 subparagraph 3 of the Enforcement Decree of the Income Tax Act to the extent that the actual expenses are met in consideration of the purpose of the business trip, the business trip site, the business trip period

2. Meal expenses not exceeding 50,00 won per month received by workers who are not provided with meals or other food and drinks by employers shall be non-taxable under Article 17-2 of the Enforcement Decree of the Income Tax Act.

○○ Corporation 46013-1683, 197

The monthly amount not exceeding 50,00 won which is paid by workers in cash instead of being provided with in-house meals or other food, meals and other food, meal and other food and drinks, which are provided by similar methods, is non-taxable, but in case of partial cash payments, the meals provided in kind are non-taxable and in case of cash payments, the meal

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