(a) Whether the annual, monthly and holiday allowances are included in the "total amount of pay" provided by Article 18 (2) of the Enforcement Decree of the Corporate Tax Act;

(b) the effects of the General Rule 2-6-5.(13) of the Corporate Tax Act;

A. Article 13(1) of the Corporate Tax Act, Article 18(2) of the Enforcement Decree of the same Act, Article 7(1) and Article 13(2) of the Enforcement Rule of the same Act, and Article 21(1)1(a) of the Income Tax Act are collected to provide labor, the annual allowance and leave compensation received due to the provision of labor, the monthly allowance and leave compensation shall be included in the "total amount of pay" as provided by Article 18(2) of the Enforcement Decree of the Corporate Tax Act, which form the basis for calculating the limit

(b) The provisions of General Rule 2-6-5. (13) of the Corporate Tax Act are merely an instruction for administrative affairs inside the administrative agency, and are not binding on the general public, and are not effective against the provisions of the Corporate Tax Act and the Enforcement Decree of the same Act.

(b)Paragraph 2 of Article 18 of the Enforcement Decree of the Corporate Tax Act;

B. Supreme Court Decision 86Nu96 delivered on May 26, 1987

[Defendant-Appellee] Plaintiff 1 and 3 others

Head of Central Tax Office

Seoul High Court Decision 85Gu563 delivered on April 10, 1987

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

Article 13(1) of the Corporate Tax Act provides that when a domestic corporation appropriates allowances for severance benefits as deductible expenses in order to appropriate them for retirement benefits of its employees, they shall be included in deductible expenses within the scope of the amount determined by the Presidential Decree in calculating the income amount for the concerned business year. Article 18(2) of the Enforcement Decree of the Corporate Tax Act provides that allowances for severance benefits included in deductible expenses pursuant to Article 13 of the same Act shall be calculated within the limit of the amount equivalent to 1/10 of the total amount of salaries paid to employees who have worked continuously for one year. Article 7(1) of the Enforcement Rule of the same Act provides that where the business year is 1 year, 10 percent of the total amount of salaries paid per year shall be included in retirement benefits allowances. Article 13(2) of the same Rule provides that "total amount of salaries paid" in Article 21(1)1(a) of the Income Tax Act refers to the income falling under Article 21(1)1(a) of the same Act; Article 21(1)1(a) of the Corporate Tax Act provides that the amount of allowances and allowances paid for two months.

In the same purport, the decision of the court below that the year of the decision that the plaintiff paid to the long-term workers and the monthly allowance and leave compensation are included in the "total amount of pay" as provided by Article 18 (2) of the Enforcement Decree of the Corporate Tax Act shall be justified, and there is no error of law by mistake of facts, incomplete hearing, or misunderstanding of legal principles by

The provision of the General Rules of Corporate Tax Act 2-6-5. (13) is merely an instruction for administrative affairs inside the administrative agency, and it is not binding for the general public, and it is not effective against the above provisions of the Corporate Tax Act and the Enforcement Decree of the same Act. Therefore, there is no reason for the argument that the above provisions of the General Rules are effective as a law. In addition, in light of the provisions of Article 21 (1) of the Income Tax Act and Articles 61 and 43 and 8-2 of the Enforcement Decree of the same Act, Article 21 (1) of the Income Tax Act do not stipulate the scope of wage and salary, and each provision of Article 61 of the same Act and Articles 43 and 8-2 of the Enforcement Decree of the same Act, the monthly allowance and compensation should be excluded from the "total Benefit" under Article 18 (2) of the Enforcement Decree of the Corporate Tax Act, and the part

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Yellow-ray (Presiding Justice)