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    종합소득세 사업장에서 발생한 사고로 인해 지급한 배상금의 기타소득 과세 여부

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    작성자 메이플세무회계
    댓글 댓글 1건   조회Hit 56,842회   작성일Date 24-10-20 23:44

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    Q. 사업장에서 사고가 발생하여 직원이 심각한 장애를 입었으며, 관련 재판이 마무리되어 배상금이 지급될 예정입니다. 이 경우 해당 배상금은 기타소득에 포함되는지, 아니면 비과세 소득에 해당하는지 궁금합니다.

    A. 피해에 대하여 지급한 직접적인 손해 배상에 해당하는 보상금은 소득세 과세대상에 해당하지 않으나, 피해 이상의 대가를 지급하거나, 소송을 하지 않는 조건으로 지급하는 대가 등은 과세대상 소득인 ‘기타소득‘에 해당하여 소득세가 과세되는 것입니다. 즉, 피해를 입은 정신적·신체적·재산적 손해에 해당하는 만큼 대가를 지급하는 것은 소득세가 과세되지 않으나, 손해 이상으로 지급하는 보상금에 대하여는 기타소득으로 소득세가 부과되므로 원천징수 대상에 해당합니다.
    질의의 경우 지급받은 금전이 손해에 해당하는 대가인지, 손해 이상으로 지급하는 기타소득에 해당하는지는 소득의 지급사유, 지급조건, 당사자간 약정내용, 손실내역 등 관련 사실관계를 종합적으로 조사ㆍ확인하여 판단할 사항인 것으로 판단됩니다.
    관련규정 : 소득세법 제21조[기타소득], 소득세법 집행기준 21-41-2[기타소득에 해당하는 위약금과 배상금의 범위]
    8a461c28f298e064e55760a5e9c57106_1729435445_3592.jpg
     

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