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    종합소득세 사택 임대차 계약을 회사명의로 체결하고 월세를 지원하는 경우 비과세근로소득 여부

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    작성자 메이플세무회계
    댓글 댓글 4건   조회Hit 142,632회   작성일Date 24-10-20 23:41

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    Q. 종업원이 소득세법 시행규칙 제9조의2 제1항에 해당하는 사택을 제공받는 경우 소득세가 비과세 되며, 이 경우 사택은 사용자가 직접 임차하여 종업원에게 무상으로 제공하는 주택을 말한다고 알고 있습니다.
    만일 임대차 계약은 회사명의로 체결하지만, 보증금은 종업원이 부담하고 회사에서는 월세 부분만 지원하는 경우(이 때 월 임차료 기준금액이 정해져 있어, 기준금액을 초과하는 경우 그 초과분은 종업원이 부담), 무상지원으로 볼 수 없어 회사지원금액을 과세해야 하는 것인지 궁금합니다.

    A. 사택제공이익은 말그대로 사택을 제공하는 것으로서, 사례는 임차료를 지원할 뿐 사택을 제공한다고 볼 수 없으므로 소득세 과세대상에 해당된다고 판단됩니다.
    관련규정 : 소득세법 제12조[비과세소득], 동법 시행령 제17조의4[복리후생적 급여의 범위], 동법 시행규칙 제9조의2[사택의 범위 등], 원천세과-433, 2011.07.20
    8a461c28f298e064e55760a5e9c57106_1729435313_0574.jpg
     

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    For many, the gaming world is an getaway. In my case, it's a wellspring of limitless inspiration. I'm a storyteller who utilizes the vibrant world of the casino as a setting for my narratives. My platform is a one-of-a-kind fusion of gaming tips and imaginative prose. One day, I could post a vignette about a down-on-his-luck poker player on a lucky spell. On another day, I could compose a poem about the mesmerizing rotation of a spinning disk. My objective is to investigate the gaming life from all possible angles. We will savor not just the action, but also the stories it generates.

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    I'm a digital native who only plays at online casinos, and this blog reflects that singular focus. I've honed the art of navigating the virtual casino world. My writing is tailored for the online player, exploring topics like choosing the best software, using e-wallets for fast payouts, and taking advantage of online-specific game variants. I don't talk about tipping dealers or finding a physical table. This is a pure, unadulterated guide to achieving the best possible experience from your desktop or mobile device.



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