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<p><div class="Board-btn" style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 12px; vertical-align: baseline; background: rgb(255, 255, 255); color: rgb(51, 51, 51); font-weight: 400; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif; clear: both; position: relative; overflow: hidden; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><div class="rightB" style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent; color: rgb(51, 51, 51); font-weight: normal; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; float: right;"><ul style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent; list-style: none; color: rgb(51, 51, 51); font-weight: normal; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; float: left;"><li style="text-size-adjust: none; margin: 0px 0px 0px 5px; padding: 0px; border: 0px; outline: 0px; font-size: 12px; vertical-align: baseline; background: url("/images/board_BtnbgR.gif") right 0px no-repeat; color: rgb(51, 51, 51); font-weight: normal; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; float: left; letter-spacing: -1px;"></li></ul></div></div></p><div id="pagePrint" style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 12px; vertical-align: baseline; background: rgb(255, 255, 255); color: rgb(51, 51, 51); font-weight: 400; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; letter-spacing: normal; orphans: 2; text-align: left; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-style: initial; text-decoration-color: initial;"><div class="Board" style="text-size-adjust: none; margin: 0px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent; color: rgb(51, 51, 51); font-weight: normal; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; clear: both; position: relative;"><table class="view" style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px none; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent; border-collapse: collapse; border-spacing: 0px; table-layout: fixed; width: 770px;"><tbody style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent;"><tr class="top" style="text-size-adjust: none; margin: 0px; padding: 0px; border-width: 2px 0px 1px; border-top-style: solid; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: rgb(0, 0, 0); border-right-color: initial; border-bottom-color: rgb(221, 221, 221); border-left-color: initial; border-image: initial; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent;"><th class="subj" style="text-size-adjust: none; margin: 0px; padding: 0px 0px 1px; border-width: 2px 0px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: initial; border-left-style: initial; border-top-color: rgb(90, 84, 142); border-right-color: initial; border-bottom-color: initial; border-left-color: initial; border-image: initial; outline: 0px; font-size: 11px; vertical-align: middle; background: transparent; text-align: center; color: rgb(51, 51, 51); font-weight: bold; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; height: 33px; letter-spacing: -1px; line-height: 33px; width: 93px;"><span style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 11px; vertical-align: baseline; background: url("/images/board_thBar.gif") right 12px no-repeat; display: block;">제목</span></th><td colspan="3" class="subj" style="text-size-adjust: none; margin: 0px; padding: 7px 12px 8px; border: 0px; outline: 0px; font-size: 13px; vertical-align: middle; background: transparent; text-align: left; color: rgb(34, 34, 34); font-weight: bold; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important;">퇴직위로금에 대한 질의</td></tr><tr class="bottom" style="text-size-adjust: none; margin: 0px; padding: 0px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(0, 0, 0); border-left-color: initial; border-image: initial; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent;"><th style="text-size-adjust: none; margin: 0px; padding: 0px 0px 1px; border: 0px; outline: 0px; font-size: 11px; vertical-align: middle; background: transparent; text-align: center; color: rgb(51, 51, 51); font-weight: bold; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; height: 33px; letter-spacing: -1px; line-height: 33px; width: 93px;"><span style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 11px; vertical-align: baseline; background: url("/images/board_thBar.gif") right 12px no-repeat; display: block;">작성자</span></th><td style="text-size-adjust: none; margin: 0px; padding: 0px 12px 2px; border: 0px; outline: 0px; font-size: 13px; vertical-align: middle; background: transparent; text-align: left; color: rgb(51, 51, 51); font-weight: normal; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; width: 346px;">ee*******</td><th style="text-size-adjust: none; margin: 0px; padding: 0px 0px 1px; border: 0px; outline: 0px; font-size: 11px; vertical-align: middle; background: transparent; text-align: center; color: rgb(51, 51, 51); font-weight: bold; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; height: 33px; letter-spacing: -1px; line-height: 33px; width: 92px;"><span style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 11px; vertical-align: baseline; background: url("/images/board_thBar.gif") right 12px no-repeat; display: block;">등록일</span></th><td class="date" style="text-size-adjust: none; margin: 0px; padding: 0px 12px; border: 0px; outline: 0px; font-size: 11px; vertical-align: middle; background: transparent; text-align: left; color: rgb(119, 119, 119); font-weight: normal; font-family: verdana; font-style: normal; font-variant: normal; font-stretch: normal; line-height: normal; letter-spacing: -1px; width: 191px;">2018.01.10</td></tr><tr style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent;"><td colspan="4" class="text" style="text-size-adjust: none; margin: 0px; padding: 20px 20px 25px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(0, 0, 0); border-left-color: initial; border-image: initial; outline: 0px; font-size: 13px; vertical-align: middle; background: rgb(255, 255, 255); text-align: left; color: rgb(51, 51, 51); font-weight: normal; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; line-height: 1.6em;">안녕하세요.<br style="text-size-adjust: none;">퇴직 위로금에 대하여 질의 드립니다.<br style="text-size-adjust: none;"><br style="text-size-adjust: none;">당사는 퇴사자 발생 시 특정 퇴사자에 대하여 퇴직 위로금을 지급하고 있습니다.<br style="text-size-adjust: none;">사규에 퇴직 위로금에 대한 별도의 규정은 없으며, 모든 퇴사자에게 일정 기준으로<br style="text-size-adjust: none;">일괄 지급 하는 것이아니라, 퇴사자 발생 시 그간의 공로와 퇴직 사유를 종합적으로<span> </span><br style="text-size-adjust: none;">판단하여 특정 퇴사자에 한하여 지급 합니다.<br style="text-size-adjust: none;"><br style="text-size-adjust: none;">질의사항.<br style="text-size-adjust: none;"><br style="text-size-adjust: none;">1. 특정퇴사자에게 지급하는 퇴직 위로금을 법인세법상 손금으로 인정여부<br style="text-size-adjust: none;">1) 특정퇴사자가 임원일 경우 퇴직 위로금의 손금 인정여부<br style="text-size-adjust: none;">2) 특정퇴사자가 직원일 경우 퇴직 위로금의 손금 인정여부<br style="text-size-adjust: none;"><br style="text-size-adjust: none;">2. 특정퇴사자에게 지급하는 퇴직 위로금의 소득 구분<br style="text-size-adjust: none;">1) 특정퇴사자가 임원일 경우 퇴직위로금을 퇴직소득으로 볼수 있는지 그 외 소득소득으로 봐야 하는지 궁금합니다.<br style="text-size-adjust: none;">2) 특정퇴사자가 직원일 경우 퇴직위로금을 퇴직소득으로 볼수 있는지 그 외 소득소득으로 봐야 하는지 궁금합니다.<br style="text-size-adjust: none;"></td></tr></tbody></table></div><div class="Board" style="text-size-adjust: none; margin: -16px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent; color: rgb(51, 51, 51); font-weight: normal; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; clear: both; position: relative;"><table class="view" style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px none; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent; border-collapse: collapse; border-spacing: 0px; table-layout: fixed; width: 770px;"><tbody style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent;"><tr class="re" style="text-size-adjust: none; margin: 0px; padding: 0px; border-width: 1px 0px; border-top-style: solid; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: rgb(0, 0, 0); border-right-color: initial; border-bottom-color: rgb(160, 157, 187); border-left-color: initial; border-image: initial; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent;"><th style="text-size-adjust: none; margin: 0px; padding: 0px 0px 1px; border: 0px; outline: 0px; font-size: 11px; vertical-align: middle; background: transparent; text-align: center; color: rgb(51, 51, 51); font-weight: bold; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; height: 33px; letter-spacing: -1px; line-height: 33px; width: 92px;"><span style="text-size-adjust: none; margin: 1px 0px 0px; padding: 0px; border: 0px; outline: 0px; font-size: 11px; vertical-align: baseline; background: url("/images/board_thBar.gif") right 12px no-repeat; display: block;"><span class="box" style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 11px; vertical-align: baseline; background: rgb(86, 80, 134); display: block; color: rgb(255, 255, 255);">답변제목</span></span></th><td colspan="3" class="subj" style="text-size-adjust: none; margin: 0px; padding: 7px 12px 8px; border: 0px; outline: 0px; font-size: 13px; vertical-align: middle; background: transparent; text-align: left; color: rgb(34, 34, 34); font-weight: bold; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important;"><font style="text-size-adjust: none; color: rgb(61, 54, 126);">퇴직위로금에 대한 질의</font></td></tr><tr class="bottom" style="text-size-adjust: none; margin: 0px; padding: 0px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(0, 0, 0); border-left-color: initial; border-image: initial; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent;"><th style="text-size-adjust: none; margin: 0px; padding: 0px 0px 1px; border: 0px; outline: 0px; font-size: 11px; vertical-align: middle; background: transparent; text-align: center; color: rgb(51, 51, 51); font-weight: bold; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; height: 33px; letter-spacing: -1px; line-height: 33px; width: 92px;"><span style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 11px; vertical-align: baseline; background: url("/images/board_thBar.gif") right 12px no-repeat; display: block;">상담위원</span></th><td style="text-size-adjust: none; margin: 0px; padding: 0px 12px 2px; border: 0px; outline: 0px; font-size: 13px; vertical-align: middle; background: transparent; text-align: left; color: rgb(51, 51, 51); font-weight: normal; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; width: 202px;">최문진</td><th style="text-size-adjust: none; margin: 0px; padding: 0px 0px 1px; border: 0px; outline: 0px; font-size: 11px; vertical-align: middle; background: transparent; text-align: center; color: rgb(51, 51, 51); font-weight: bold; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; height: 33px; letter-spacing: -1px; line-height: 33px; width: 226px;"><span style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 11px; vertical-align: baseline; background: url("/images/board_thBar.gif") right 12px no-repeat; display: block;">등록일</span></th><td class="date" style="text-size-adjust: none; margin: 0px; padding: 0px 12px; border: 0px; outline: 0px; font-size: 11px; vertical-align: middle; background: transparent; text-align: left; color: rgb(119, 119, 119); font-weight: normal; font-family: verdana; font-style: normal; font-variant: normal; font-stretch: normal; line-height: normal; letter-spacing: -1px; width: 202px;">2018.01.10</td></tr><tr style="text-size-adjust: none; margin: 0px; padding: 0px; border: 0px; outline: 0px; font-size: 12px; vertical-align: baseline; background: transparent;"><td colspan="4" class="text" style="text-size-adjust: none; margin: 0px; padding: 20px 20px 25px; border-width: 0px 0px 1px; border-top-style: initial; border-right-style: initial; border-bottom-style: solid; border-left-style: initial; border-top-color: initial; border-right-color: initial; border-bottom-color: rgb(0, 0, 0); border-left-color: initial; border-image: initial; outline: 0px; font-size: 13px; vertical-align: middle; background: rgb(255, 255, 255); text-align: left; color: rgb(51, 51, 51); font-weight: normal; font-family: "맑은 고딕", "Malgun Gothic", MalgunGothicRegular, 돋움, Dotum, 굴림, gulim, Helvetica, Apple-Gothic, sans-serif !important; line-height: 1.6em;">1. 법인세법상 손금 여부<br style="text-size-adjust: none;">1) 임원<br style="text-size-adjust: none;">내국법인이 임원에게 퇴직급여(퇴직위로금 등 포함)로 지급할 금액을 정관에 정하지 않은 경우에는「법인세법 시행령」제44조 제4항 제2호에 해당하는 금액을 초과하여 지급한 퇴직급여는 손금에 산입하지 않습니다.(서면법인-6119, 2017.05.26) 손금불산입하고 상여처분합니다.<br style="text-size-adjust: none;">반면에 퇴직위로금 지급기준이 정관에 정하여져 있거나 지급기준이 없더라도 한도 이내의 퇴직위로금은 손금산입됩니다.<br style="text-size-adjust: none;">즉 일반적인 퇴직금과 동일하게 판단됩니다.<br style="text-size-adjust: none;"><br style="text-size-adjust: none;">2) 직원<br style="text-size-adjust: none;">임원과는 달리 퇴직금 한도 규정이 적용되지 아니하므로 원칙적으로 손금으로 인정됩니다.<br style="text-size-adjust: none;"><br style="text-size-adjust: none;">2. 퇴직위로금 소득 구분<br style="text-size-adjust: none;">종래에는 불특정다수의 퇴직자에게 적용되는 퇴직급여지급규정ㆍ취업규칙 또는 노사합의(이하 “적격퇴직급여지급규정”)에 의하여 지급 받는 퇴직위로금 등은 퇴직소득에 포함하되,이에 해당하지 아니하는 퇴직위로금 등은 근로소득으로 과세하였습니다.(개정 전 소령 §38 ① 13호)<span> </span><br style="text-size-adjust: none;">그러나 2013년 개정세법 이후에는 적격퇴직급여지급규정에 의하지 아니하고 지급된 퇴직위로금 등도 퇴직소득으로 과세됩니다.(서울행법2014구합10806, 2014.08.29; 조심2014서538, 2014.05.23)<span> </span><br style="text-size-adjust: none;">다만 임원의 경우에는 퇴직위로금 등에 대한 적격퇴직급여지급규정이 없다면 법인세법상 여전히 손금불산입하고 상여처분하므로, 소득세법상 근로소득으로 과세되는 결과가 발생합니다.</td></tr></tbody></table></div></div><p><br></p>
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