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    종합소득세 외국인 근로자에게 이주하는 비용을 지원하는 경우 과세 여부

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    댓글 댓글 3건   조회Hit 108,584회   작성일Date 25-01-16 20:36

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    Q. 외국인 근로자를 채용하여 근로 제공을 위해 해외에서 한국으로 이주하는 비용을 지원하는 경우 그 지원 금액의 과세 여부가 궁금합니다.
    * 지원 비용: 이사 비용, 본인/가족의 항공료, 임시 거주 숙박비 등 부대비용
    * 한국법인 입사일은 2024.08.15이며 이주는 입사일 전에 이루어 졌음.

    A. 소득세법 집행기준 12-12-2 제2항에 따라, 외국인근로자가 근로계약 이행을 위해 국내 입국 시 소요되는 항공료 등을 해당 회사에서 지급하는 경우, 동 금액은 실비변상적 성질의 급여에 해당하지 않는 것으로 규정하고 있으므로, 귀 질의의 지급액은 과세대상 근로소득에 해당하는 것으로 사료됩니다.
    ◎ 소득세법 집행기준 12-12-2[종업원의 부임수당]
    ① 전근하는 종업원이 지급받는 부임수당 중 이사에 소요되는 비용상당액은 과세대상 근로소득에 해당하지 않는 것이나, 이사에 소요되는 비용상당액을 초과하는 부분과 숙박비등 명목으로 지급받은 금액은 근로소득에 해당한다.
    ② 외국인근로자가 근로계약 이행을 위해 국내 입국 시 소요되는 항공료 또는 근로의 제공 완료 후 출국할 때 소요되는 항공료 등을 해당 회사에서 지급하는 경우 동 금액은 실비변상적 성질의 급여에 해당하지 않는다.

    d7f8563a7f7fb75661dae14ea82beeb9_1737027361_5473.jpg
     

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    I am a psychologist by training and a casino analyst by passion. My special focus is on the mental game of gambling. I hold that success at the casino is influenced as much by your mindset as it is by your strategy. This blog investigates the fascinating intersection of psychology and wagering. We analyze cognitive biases that affect decision-making, such as tilting, chasing losses, and the illusion of control. I present techniques for maintaining emotional discipline, staying focused under pressure, and making rational choices. My mission is to help you cultivate the mental fortitude of a professional player. Understanding your own psychology is the first step to evolving into a better gambler. Let's master our minds to master the tables.


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    My curiosity extends beyond the games to the business and industry that surrounds them. This blog is my analysis of the global casino market, its trends, and its key players. I follow news related to casino openings, legislation, and corporate earnings. We'll explore how technology and changing consumer habits are shaping the future of the industry. My objective is to provide a "behind the scenes" look at the business of betting. I believe that understanding the industry context makes one a more informed consumer and player. This is for those interested in the macro view of the gaming world. I am your industry analyst, breaking down the business of the casino. Let's explore the corporate side of the chips and cards.

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    I have forever been a student of history, and my preferred subject is the abundant and often-storied history of casino games. My blog is a historical exploration that takes you from the ancient origins of dice games to the birth of the modern Las Vegas casino. We'll uncover the fascinating stories behind how games like baccarat and blackjack evolved. I explore the legendary gamblers, the notorious cheaters, and the visionary entrepreneurs who shaped the industry. Comprehending the past, I believe, gives us a more profound appreciation for the games we play today. My articles are filled with startling facts and entertaining anecdotes. Let's journey back in time and explore the roots of our favorite pastime.



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