대학 연구자 인적용역 소득 구분에 대한 연구

Abstract

[Purpose]This study proposes improvement plans for income classification standards and favorable discriminatory taxation for personal services provided by university researchers. [Methodology]This study establishes criteria for determining temporary income for personal service income and studies discriminatory taxation through a literature method. [Findings]In order for the income of personal service provision to be divided into temporary income, all of the following three conditions must be met：First, the number of times of provision of human services must be 12 or less per year. Second, the absolute amount of personal service income must be less than the average total wages of experts and related workers.Third, the consideration for personal services should be relatively less than 50% compared to the total amount of income from one’s gross salary or business income. Income from research services of the Korea Research Foundation shall be tax－free up to KRW 50 million, and the amount exceeding KRW 50 million shall be other income subject to separate taxation. [Implications]Through this study, tax disputes according to the income classification of university researchers’ personal services can be reduced, and transparent national tax administration and tax compliance costs can be reduced.