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Article 2 (Other Income) 0 Other income is interest income
dividend income
business income
earned income
pension income
Other than retirement income and capital gains
as income
It shall be as stipulated in each subparagraph.
1. Prize money, bounty, bounty, or equivalent money or valuables
2 Money or valuables received by winning lottery prizes or other bar tickets
3. [Act on regulation and punishment of speculative activities, etc.] Participating in activities stipulated in the rules (whether legal or illegal is not considered)
property profits obtained through
Horseback riding voting rights according to the [Korea Racing Association Act],
[Gyeongchun
Right to vote for the winner according to the [Motorcycle Racing Act] [Act on Traditional Bull Fighting Competitions]
2] Refunds received by purchasers of bullfighting game voting tickets and sports promotion voting tickets pursuant to the [National Sports Promotion Act]
It does not take into account whether the act causing the birth is legal or illegal)
5. Author or performer (add #job) ‘record producer. Transfer or use of copyright or related rights by anyone other than a broadcasting business operator
Money received in return for
22. Stock options granted before retirement are exercised after retirement or stock options are granted without employment.
New profits gained by exercising the law
‘Burst 5
‘Employee invention compensation paid to the public
23. Bribery
24. Money and valuables received through brokerage and breach of trust
25
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26. Religious-related deaths
{Determined by Presidential Decree in relation to activities as a religious funeral attendant, such as conducting ceremonies.
Income received from religious organizations (hereinafter referred to as “religious income”)
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bribe
Bribery is not specified in the tax law.
There is a precedent that it is unfair to punish tax evasion with property created through bribery.
It is said that bribery was added to the income reporting items the year after the ruling was made.