세법에서 연장근로수당의 비과세여부

안녕하세요. 고수님들... 세법 관련한 질문 드리고자 합니다.. 세법에서 생산직의 연장근로수당의 과세 여부를 따질때 비과세의 여부는 기본급이 100만원이하일때 가능한 걸로 알고 있는데요, 기출문제를 풀다보면 기본급이 200만원이나, 160만원일때도 수당등록시 연장근로수당을 비과세로 등록하던데요. 과세 비과세 여부를 어떻게 따져야 하나요?   기출문제 36회)의 문제5번   [1] 다음은 생산직사원인 박한국(사원코드: 110)씨와 생계를 같이하는 부양가족의 사항이다. 원천징수와 연말정산을 위한 인적공제(소득공제)내역을 입력하시오. 가족전체의 세부담최소화를 기준으로 하여 판단하며, 박한국씨의 한계세율은 26%로 가정한다. (7점) <TABLE style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; BORDER-COLLAPSE: collapse; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid"> <TBODY> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 57.02pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 성 명</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48.53pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 관 계</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 42.87pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 연 령</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 306.07pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 1.7pt solid" vAlign=center> 비 고</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 57.02pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 김은희</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48.53pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 처</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 42.87pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 29세</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 306.07pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 1.7pt solid" vAlign=center> 소득없음</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 57.02pt; HEIGHT: 25.18pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 박상수</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48.53pt; HEIGHT: 25.18pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 부친</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 42.87pt; HEIGHT: 25.18pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 71세</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 306.07pt; HEIGHT: 25.18pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 1.7pt solid" vAlign=center> 일시적강연료 수입인 기타소득금액 2,000,000원 있음(분리과세 선택이 가능하며, 관련원천징수세율은 20%이다).</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 57.02pt; HEIGHT: 22.27pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 이금녀</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48.53pt; HEIGHT: 22.27pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 모친</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 42.87pt; HEIGHT: 22.27pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 67세</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 306.07pt; HEIGHT: 22.27pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 1.7pt solid" vAlign=center> 당년도 중 수취한 급여총액(비과세제외) 6,000,000원 있음</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 57.02pt; HEIGHT: 13.78pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 박한수</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48.53pt; HEIGHT: 13.78pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 동생</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 42.87pt; HEIGHT: 13.78pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 32세</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 306.07pt; HEIGHT: 13.78pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 1.7pt solid" vAlign=center> 장애인임</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 57.02pt; HEIGHT: 19.44pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 박은혜</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48.53pt; HEIGHT: 19.44pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 딸</TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 42.87pt; HEIGHT: 19.44pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 8세 </TD> <TD style="BORDER-BOTTOM: #000000 0.28pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 306.07pt; HEIGHT: 19.44pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 1.7pt solid" vAlign=center> 초등학생임</TD></TR> <TR> <TD style="BORDER-BOTTOM: #000000 1.7pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 57.02pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 박남수</TD> <TD style="BORDER-BOTTOM: #000000 1.7pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 48.53pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 아들</TD> <TD style="BORDER-BOTTOM: #000000 1.7pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 42.87pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 0.28pt solid" vAlign=center> 5세</TD> <TD style="BORDER-BOTTOM: #000000 1.7pt solid; BORDER-LEFT: #000000 0.28pt solid; WIDTH: 306.07pt; HEIGHT: 16.61pt; BORDER-TOP: #000000 0.28pt solid; BORDER-RIGHT: #000000 1.7pt solid" vAlign=center> 미취학</TD></TR></TBODY></TABLE>   에서 모친은 급여총액이 600만원으로 비용 80%를 공제하면 120만원이 되기에 부양가족에서 제외된다고 생각하였는데,   답변에선 부양가족에 포함된다고 나왔더라구요...   제 계산법이 틀린건지 고수님들의 답변 부탁드립니다....