The early appellate court 2013 Jeon 4522

Facility security management allowances paid following the closure of watchkeeping shall not constitute non-taxable earned income.

The duties of a person in charge of facility security management cannot be deemed to be essentially the same as the watchkeeping, and the facility security management allowances do not constitute non-taxable income because they cannot be deemed to be the amount of actual expenses compensation.

Article 12 of the Income Tax Act, Article 12 of the Enforcement Decree of the Income Tax Act

Cheongju District Court 2014Guhap323

○ ○

BUBE

June 26, 2014

July 17, 2014

1. The plaintiff's claim is dismissed.

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

The Defendant’s rectification of income tax on the facility security management allowances for the year 2012, which was paid to the Plaintiff on September 23, 2013

The rejection disposition shall be revoked.

1. Details of the disposition;

(a) The plaintiff is a technician who has worked in the △△ Elementary School under the △△buk-do Office of Education.

(c) public officials;

B. Business affairs related to the Plaintiff as a person in charge of facility security management at △ Elementary School during the year 2012

After conducting the service, 7,280,000 won (hereinafter referred to as the "instant allowances") was received for facility security management allowances.

C. The allowance of this case was reported for year-end settlement with income subject to taxation, and the allowance of this case was paid.

September 11, 2013, 2012, on the ground that the Defendant constitutes non-taxable allowances as compensation for actual expenses.

Do filed a claim for rectification to refund KRW 856,630 on global income tax for the instant allowances

was made.

C. On September 23, 2013, the Defendant, on September 23, 2013, discontinued the watchkeeping school that does not perform the duty.

In lieu of expenses for home-based workers paid in the course of performing part of the duties of workers on duty in the workplace.

The Plaintiff rejected the Plaintiff’s claim for correction on the ground that it does not constitute benefits of the nature of reimbursement for actual expenses.

C. (hereinafter referred to as the "disposition of this case").

D. The Plaintiff, who is dissatisfied with the instant disposition, filed an appeal with the Director of the Tax Tribunal on October 10, 2013.

However, the Director of the Tax Tribunal dismissed the appeal on December 31, 2013.

[Ground of recognition] Unsatisfy, Gap evidence 2-1, Gap evidence 5-2, all pleadings

Purport

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

Facility security management allowances shall be the unit for the abolition of the watchkeeping system at a small-scale school not exceeding the face-to-face unit.

is an allowance provided for workers who actually perform the existing duty, and the facility

The security management officer is not staying in the school, but the facility inspection and emergency liaison system.

The form of night duty or day duty by maintaining a telephone petition, performing duties, etc. in the event of other emergency;

(2) The plaintiff shall have the same duty as the worker on duty, and the plaintiff shall have the same duty as the worker on duty.

The modified form, such as attendance at work prior to the beginning, early retirement, and maintenance of the emergency contact system, etc.

The duty was performed, and the cost of transportation, communication, etc. was paid during that process.

The allowances of KRW 20,000 per day shall be limited to the amount of money of the nature of compensation for actual expenses that is recognized by social norms.

It can not be deemed that it exceeds the limit, and the facility security officer implemented by the Cheongbuk-do Office of Education from March 1, 2010.

In the improvement plan for Ri allowances, the allowances of this case are not allowances for actual expenses, but they are not allowances for actual expenses.

agency's internal guidelines are only an internal guidelines, and there is no external effect, and the agency's loyalty

Schools of various levels under the North-do Office of Education are exempt from most of the allowances for facility security management since 2006.

and the defendant also imposed facility security management allowances until the year 201 year 201.

In light of the fact that the established administrative guidance was not given, the number of this case was not given.

Party shall be exempt from taxation as a "wages of the nature of compensation for actual expenses" provided for in subparagraph 3 (i) of Article 12 of the Income Tax Act.

Although the Defendant’s instant allowances do not constitute benefits of the nature of reimbursement of actual expenses.

For this reason, the instant disposition against the Plaintiff is unlawful.

B. Relevant statutes

It is as shown in the attached Form.

(c) Fact of recognition;

1) The duty on duty performed by the office of education of Chungcheongbuk-do from September 1, 2006 to affiliated agencies of the office of education of Chungcheongbuk-do.

According to the 'system improvement plan', the budget difference between urban and Eup schools and small-scale schools.

The imbalance of the operation of the watchkeeping system, the morale of the public officials in technical service due to equity problems arising from the workplace; and

As problems arise, such as the loss of desire to work, the watchkeeping system for small-scale schools below the face level;

in order to improve the office of home-based workers, service workers, part-time services workers, unmanned watchers, and duty closing for each school.

The methods of branch offices, etc. shall be selected autonomously, but in the case of abolition on duty, public officials belonging to the Superintendent of the Provincial Office of Education.

Work pursuant to Article 12 of the Regulations on Duty and Emergency Service (hereinafter referred to as the "Rules on Duty of the Chungcheong Public Educational Officials");

Designation and operation of the person, and the duties of the person shall be the opening and opening of the school, crime prevention, protection, protection, fire prevention, security, facility inspection.

10,000 won a day under the name of facility security management allowances in return for the duties of the Gu workers on duty (the duties of the Gu workers on duty);

provide that payment shall be made.

2) Since the Cheongbuk-do Office of Education, the facility security management allowances shall be KRW 20,000 per day from March 1, 2010.

'Facilities Security Management Allowance Improvement System that sets forth detailed subjects, scope, etc. of the above allowances;

The "fishing" has been implemented, and the main contents thereof are as follows:

4. Status and problems

In the case of a small-scale school below the ○ unit, it is possible to pay facility security management allowances at the time of failure to perform duty.

In the case of a ○ City and a small-scale school located (Eup area), an installation security management allowance shall be paid even after the closure of duty.

F. French

○○ amended Act of the Chungcheongbuk-do Education Committee and Ordinance on the Payment of Allowances for Public Officials on Duty under the Superintendent of the Office of Education ( May 22, 2009).

Pursuant to the reality of the watchkeeping allowance: The amount of KRW 30,000 to KRW 50,000 per service time;

○ need to realize security management allowances and clarify the scope of application;

/ Improvement Direction

○ An increase in facility security management allowances: 20,000 won per day;

(B) 10,00 won per day as of

○ Facility Security Management Allowances: A separate provision under Article 11(4) of the Regulations on the Work of the Chungcheong Public Educational Officials

Schools that do not conduct duty on duty;

(B) On duty closing classes among small-scale schools below the unit of Myeon.

○ Duties of persons subject to the payment of facility security management allowances

- Part of the duties of workers on duty under Articles 14 and 15 of the Regulations on the Work of Public Educational Officials in Chungcheong North Korea

△△ School Opening, Construction, and Facility Inspection

Maintenance of the emergency contact system and telephone civil petition services;

△△ Other emergency situation, etc.

/Administrative matters

○ Facility Security Management Allowances shall be separately on duty pursuant to Articles 11 and 12 of the Regulations on the Duties of the Chungcheong Public Educational Officials.

Allowances to be paid when performing the relevant duties by designating a worker at the closed school of duty who does not perform such duties.

In addition, the cost of home-based workers is not the cost of actual expenses instead of the cost of home-based workers.

○ Facility Security Management Allowances are to resolve complaints caused by imbalances in terms of school scale, work mode, etc.

the number of allowances for boosting morale, to abolish services offered for the reduction of school budget, and to the same number;

The restoration of the party by the method of paying the party shall be impossible.

On the other hand, the office of education of Chungcheongbuk-do is on duty and emergency duty of public officials belonging to the office of education of Chungcheongnam-do.

The main contents of the Regulations on the Duty of Public Educational Officials in Chungcheongbuk, which provide overall matters concerning the duties, are as follows:

Article 3 (Classification of Positions)

(1) The duty on duty (including home-based duty; hereinafter the same shall apply) shall be classified into one-time duty and one-time duty.

(2) A day duty shall be on a public holiday, and the working hours shall correspond to the working hours of a normal working day other than a Saturday.

(3) The normal working hours of night duty shall be from the time when normal working hours or day duty hours are terminated to the following day.

or until the commencement of daily work: Provided, That the head of each school shall work hours according to school conditions;

may be adjusted in part.

Article 7 (Matters to be Observed by Workers on Duty)

(1) A worker on duty shall leave his/her work area (including his/her home-based work area) for non-official duty.

shall not cause damage to the dignity of the worker on duty or interfere with the work on duty.

shall not be eligible.

Article 11 (Organization of Office)

(4) The heads of agencies of each level, other than the main office and subordinate educational administrative agencies, shall fall under any of the following cases:

a separate watch keeping service may not be conducted.

1. A party in excess of two weeks per person even though one person on duty is on duty because the number of persons subject to watchkeeping is extremely small;

Where a person works in a direct post and there is little need for document processing, work liaison, etc. outside working hours.

section 5 (1) 1 and other necessary complementary measures shall be taken by the head of the agency only;

2. Where normal work continues at all times, such as providing shift service by a certain time zone;

Article 12 (Operation of Watchkeeping at Each Level of School)

(1) The night duty of schools of various levels shall be a technician, and one-day teacher and staff who do not work in a night duty shall take charge of them.

shall, in principle, be subject to such

Article 14 (General Affairs of Workers on Duty)

(1) A worker on duty shall prevent the occurrence of an accident by faithfully implementing the following matters:

of this section.

1. Patrols and checks of crime prevention, protection, fire prevention and other security conditions;

2. Inspection of service conditions for security guards and other workers outside normal working hours;

3. Receipt, delivery, or management of documents;

4. Caller for a civil petition;

5. Measures, such as emergency call-up of public officials under his/her jurisdiction when sending, receiving, or issuing emergency service;

(3) A worker on duty shall require documents received while on duty or matters requiring urgent handling of occurrence of duties.

(b) contact with the competent department or report to the head of the agency to which he/she belongs without delay, and necessary

section 103.

Article 15 (Duties in the Emergency of Workers on Duty)

(1) A worker on duty shall take any of the following measures without delay when a fire occurs in the office building:

(c)

1. Communications with the competent fire station;

2. Fire alerts in a government office building;

3. Fire extinguishing works using its own fire extinguishing facilities;

4) The office of education in Chungcheongbuk-do shall be 3 schools each day in accordance with the Guidelines for the Strengthening △△△ Watchkeeping ( January 201).

The above points are selected as a teacher with the intention of free and check the status of watchkeeping and emergency liaison, etc.

Schools that pay facility security management allowances are also included in the subjects of inspection.

5) According to the school accounting compilation manual of the 2012 Cheongbuk-do Office of Education, schools at all levels.

For the smooth performance of watchkeeping and the improvement of working conditions, a budget for the operation of watchkeeping in accordance with school circumstances.

In the case of a watchkeeping allowance (day duty and night duty), the security of facilities following the discontinuation of duty; and

In the case of management allowances, KRW 20,000 per day and KRW 20,000 when working for at least three hours in the case of home-based expenses, respectively.

facilities security management allowances shall be paid: Provided, That in cases of facilities security management allowances, the Public Educational Officials Party of Chungcheongbuk shall be eligible for such payment.

The 11-4 separate duty is not implemented in accordance with Article 1(1) of the Regulations.

The plaintiff has been designated as a person in charge of facility security management at △ Elementary School during the year 2012 and has related business.

7,280,000 won per year in return for the performance of such performance, and in return, 20,000 won per day.

On the other hand, an elementary school that belongs to the Cheongbuk-do Office of Education and does not perform separate duties;

A part of the schools shall designate a person in charge of facility security management from two to four persons each month.

Facility security management allowances shall be paid according to the number of working days of each service.

[Ground of Recognition] Unsatisfy, Gap evidence 1-1, 2, Gap evidence 2-2, and Gap evidence 3-5

Gap evidence 6-1 through 11, Eul evidence 2-1, 2-2, and the purport of the whole pleadings

D. Determination

1) Article 12 subparag. 3 of the Income Tax Act provides that " earned income and retirement income falling under any of the following:

income tax shall not be levied on such income; (i) by providing that no income tax shall be levied on such income; and

Allowances of the nature of reimbursement for actual expenses prescribed by Ordinance of the Ministry of Health and Welfare are the same, and income accrued therefrom.

Article 12 of the Enforcement Decree of the Tax-Related Act provides that "The payment for actual expenses prescribed by Presidential Decree" in Article 12 (3) (i) of the Act.

Questions pay means any of the following: (a) a day duty, night duty, or duty under subparagraph 3:

The amount of such level as to compensate for actual expenses (the employee's own vehicle) as travel expenses;

In lieu of receiving the actual travel expenses incurred in performing the duties and making a business trip in the City, the expenses shall be incurred.

20,000 won per month among the amounts received in accordance with the standards for payment determined by the rules, etc. of the business entity;

‘The amount in question includes the amount in question)’.

In addition, it generally means regular patrols, telephone and receipt of documents, and other expenses.

A person waiting in the facility in preparation for the occurrence of a commercial incident, etc., and his/her own trade secrets;

In the case of low-level and surveillance and intermittent labor, such work is a large part, and such work is customaryly normal.

No separate employment contract is required because it is not treated as work, and the original contract shall be entered into.

need to pay wages equivalent to normal work, which must be fulfilled as a duty incidental thereto.

There is no time to pay night, extended and holiday work allowances, etc., and customaryly, office.

Although there are characteristics such as the payment of irregular money and valuables, they are under surveillance and control.

In addition, if the content of the work is extended not only in the position but also in the office of night or day;

If the content and quality are assessed as the same as the normal work, for such excess work:

It is necessary to pay night, extended and holiday work allowances (Supreme Court Decision 93 delivered on January 20, 1995).

C. See Supreme Court Decision 46254 delivered on December 21, 2006

be determined not by the title but by the nature of the money to be paid.

Terms and conditions of employment in close relation, as well as under which work is to be paid in full.

If the payment is made on a regular basis, it is subject to taxation (Supreme Court).

See Supreme Court Decision 2003Du4089 delivered on April 15, 2005, etc.

On the other hand, the principle of strict interpretation derived from the principle of no taxation without law constitutes taxation requirements.

applicable not only to the requirements for non-taxation and tax reduction or exemption.

or tax reduction or exemption requirements for the benefit of taxpayers without reasonable grounds

Dual interpretation or analogical interpretation is contrary to the principle of fair taxation, which is the basic ideology of tax law.

As a result, it is not permissible to grant permission (Supreme Court Decision 2005Da19163 Decided May 25, 2006).

see, e.g., Supreme Court Decision

2) In light of the content, form, relevant legal principles, etc. of the pertinent statutes, the foregoing case’s health class, etc.

The following circumstances, i.e., the overall purport of the pleading, which may be found in the facts of recognition:

On the contrary, for day duty, when the normal working hours or day duty hours are terminated for day duty on a public holiday.

a worker on duty shall be subject to regular patrols, before the beginning of the normal working or day duty on the following day;

A waiting in the facility at all times in preparation for the receipt of documents, or any other emergency;

On the other hand, the Plaintiff is obligated not to leave the work zone for non-official use, while the Plaintiff is obligated not to leave the work zone.

Facilities security management services performed, such as facility inspection, telephone civil petition response, and maintenance of an emergency liaison system, even if such services are performed;

Although part of the work of the worker on duty overlaps with the work of the worker on duty, the worker on duty shall be on duty.

Since lawsuits are not strictly restricted, these facility security management duties are in the form of day and night duty.

(b) the duty service, whose function and nature are essentially different; (c)

According to the "Plan for Improvement of Facilities Security Management Allowances" that the Office of Education of Chungcheongbuk-do has implemented since March 1, 2010, the facilities are as follows:

Persons eligible for security management allowances shall be subject to separate security management allowances pursuant to Article 11(4) of the Regulations on the Work of Public Educational Officials in North Korea

Article 11 (4) of the Regulations on the Duties of the Chungcheong Public Educational Officials shall be prescribed as the "school that does not perform the office".

The heads of agencies of each level other than the main office and subordinate educational administrative agencies shall fall under any of the following cases:

"A separate person subject to watch keeping service may not be carried out" and "the number of persons subject to watch keeping service"

Even if one person is extremely small, he/she shall be on duty in excess of 2 times a week per person.

document processing, business liaison, etc. for a period other than working hours is required.

Where the head of an agency has taken necessary supplementary measures under paragraph (5) 1 and other necessary supplementary measures (paragraph (1)), and "specified time zone"

In a case where normal work continues at all times, such as performing a shift work by different person (No. 2).

Facility security management allowances are less necessary for document processing, work liaison, etc. than working hours.

(b) A person who is unable to perform watchkeeping services, such as performing alternate services, or to perform watchkeeping services;

It has been prepared to prepare for situations in which separate watchkeeping service is not performed because there is a need to be provided.

Therefore, the facility security management allowance is paid on a one-time basis or in light of the circumstances and purport of such payment.

It is difficult to see that it is money of a nature similar to the lodging fees, and 3. The opening and opening of schools;

Rule by being assigned duties such as crime prevention, fire prevention, security, inspection of facilities, etc. as their own duties;

In doing so, the Plaintiff has received the instant allowance on a regular basis. Therefore, the instant allowance was paid by the Plaintiff.

Considering that it is reasonable to see that he/she was paid as the price for the provision of labor;

The allowance shall be the day-day fee under Article 12 subparagraph 3 (i) of the Income Tax Act, and Article 12 subparagraph 3 of the Enforcement Decree of the same Act.

It does not constitute "amount of compensation for actual expenses, such as lodging fees or travel expenses," and taxpayers shall not be deemed as such.

It is necessary to treat the instant allowances in accordance with the daily pay, night duty pay, etc. for the benefit of this case.

or analogical interpretation without reasonable grounds in light of the principle of strict interpretation

Since the allowance in this case is not permissible, the allowance in this case constitutes a benefit of the nature of compensation for actual expenses.

The plaintiff's above assertion is without merit.

3) Therefore, the Defendant’s ground that the instant allowances do not constitute benefits of the nature of reimbursement for actual expenses

Accordingly, the instant disposition against the Plaintiff is lawful.

3. Conclusion

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

partnership.