(18) 비상장법인의 소액주주 임원에 대한 사택제공이익 비과세 (소득령 §38)

<p class="0" style="text-indent: -34.8pt; letter-spacing: 0pt; font-size: 14pt; margin-left: 34.8pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;">(18) 비상장법인의 소액주주 임원에 대한 사택제공이익 비과세 (소득령 §38)<table style="border-right-color: currentColor; border-bottom-color: currentColor; border-left-color: currentColor; border-right-width: medium; border-bottom-width: medium; border-left-width: medium; border-right-style: none; border-bottom-style: none; border-left-style: none; border-collapse: collapse; mso-table-overlap: never;"><tbody><tr><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 0.28pt 0.28pt 1.7pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 225.64pt; height: 20.65pt;">현 행</td><td valign="middle" style="background: rgb(247, 255, 255); border-width: 1.7pt 1.7pt 0.28pt 0.28pt; border-style: solid; border-color: rgb(0, 0, 0); padding: 1.41pt; width: 225.64pt; height: 20.65pt;" colspan="2">개 정 안</td></tr><tr><td valign="top" style="border-width: 0.28pt 0.28pt medium 1.7pt; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 225.64pt; height: 209.18pt;" rowspan="4"> □ 사택제공이익에 대해 근로 소득세 비과세 대상  ㅇ 종업원  ㅇ 주주가 아닌 임원  ㅇ 상장법인의 소액주주*인 임원 <p class="0" style="line-height: 140%; text-indent: -37.2pt; letter-spacing: 0pt; font-size: 5pt; margin-left: 37.2pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> * 소액주주(소득령§38③): 발행주식총액의 1%와 3억원 중 적은금액 미만의 주식을 소유한 주주ㅇ</td><td valign="top" style="border-width: 0.28pt 1.7pt medium 0.28pt; border-style: solid solid none; border-color: rgb(0, 0, 0) rgb(0, 0, 0) currentColor; padding: 1.41pt; width: 225.64pt; height: 50.82pt;" colspan="2"> <p class="0" style="line-height: 140%; text-indent: -22.6pt; letter-spacing: -1.1pt; font-size: 15pt; font-weight: bold; margin-left: 22.6pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;">□ 사택제공이익 비과세 대상 확대 </td></tr><tr><td valign="top" style="border-width: medium medium 0.28pt 0.28pt; border-style: none none solid solid; border-color: currentColor currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt; width: 19.8pt; height: 12.82pt;"> </td><td valign="top" style="border-width: medium 1.7pt medium medium; border-style: none solid none none; border-color: currentColor rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 205.84pt; height: 12.82pt;"> </td></tr><tr><td valign="top" style="padding: 1.41pt; border: 0.28pt solid rgb(0, 0, 0); width: 19.8pt; height: 66.59pt;"> </td><td valign="top" style="border-width: medium 1.7pt medium 0.28pt; border-style: none solid; border-color: currentColor rgb(0, 0, 0); padding: 1.41pt; width: 205.84pt; height: 66.59pt;">  <p class="0" style="line-height: 140%; text-indent: -22.5pt; letter-spacing: 0pt; font-size: 15pt; margin-left: 22.5pt; -ms-text-autospace:; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt; mso-font-width: 100%; mso-text-raise: 0pt;"> (좌 동)</td></tr><tr><td valign="top" style="border-width: 0.28pt medium medium 0.28pt; border-style: solid none none solid; border-color: rgb(0, 0, 0) currentColor currentColor rgb(0, 0, 0); padding: 1.41pt; width: 19.8pt; height: 78.95pt;"> </td><td valign="top" style="border-width: medium 1.7pt medium medium; border-style: none solid none none; border-color: currentColor rgb(0, 0, 0) currentColor currentColor; padding: 1.41pt; width: 205.84pt; height: 78.95pt;"> </td></tr><tr><td valign="top" style="border-width: medium 0.28pt 1.7pt 1.7pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt; width: 225.64pt; height: 28.82pt;"><p class="0" style="text-align: center; line-height: 140%; text-indent: -22.5pt; letter-spacing: -0.7pt; font-size: 15pt; font-weight: bold; margin-left: 22.5pt; -ms-text-autospace:; -ms-word-break: keep-all; mso-pagination: none; mso-padding-alt: 0pt 0pt 0pt 0pt;"> < 추 가 > </td><td valign="top" style="border-width: medium 1.7pt 1.7pt 0.28pt; border-style: none solid solid; border-color: currentColor rgb(0, 0, 0) rgb(0, 0, 0); padding: 1.41pt; width: 225.64pt; height: 28.82pt;" colspan="2"> ㅇ 비상장법인의 소액주주인 임원</td></tr></tbody></table> <개정이유> 상장법인과의 형평성 감안 <적용시기> 영 시행일 이후 발생하는 소득분부터 적용