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근로관계의 분쟁해결금과 소득세법상 사례금 - 대법원 2022. 3. 31. 선고 2018다286390 판결 등의 평석 및 실무상 시사점 -
Author
김범준
Journal Title
법조
Publication Year
2022
Topics
Summary
This article analyzes Supreme Court rulings regarding whether settlement payments in employment disputes qualify as honoraria under the Income Tax Act. It emphasizes that the nature of the settlement payment differs depending on the legality of the dismissal, and settlement payments for compensatory damages resulting from unlawful dismissal are not considered honoraria. It also points out that the tax authority bears the burden of proving that a settlement payment is an honorarium if it asserts taxation.
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