김휘용

법인 학자금 지원 관련 질의입니다.

안녕하세요?
법인에서 외국인 임원을 채용하면서 계약 조건으로 일정금액 한도로 학자금지원 요건을 계약서상에 기재하여 계약하였습니다.
다른 임직원들은 학자금 지원을 현재 하고 있지 않습니다.
이럴 경우 회계나 세무적 관점에서 해당 학자금을 급여로 처리해야 하나요? 아니면 복리후생비 등 다른 비용으로 처리해야 하나요?
그리고 학자금 지원 대상이 본인인지 아니면 가족인지에 따라서 처리가 다르게 되는지도 말씀해 주시면 고맙겠습니다.
감사합니다.
DATE : 2007-05-23 15:10

[다음글] [re] 부가가치세 관련 질의 드립니다.

[이전글] 1가주 2주택 관련

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