기초연금 신청방법 수급자격100 questions and answers with examples
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earned income
(However, earned income exempt from taxation pursuant to Article 12, subparagraph 3 of the 「Income Tax Act」 is excluded)
Earned income under Article 20 (1) of the 「Income Tax Act」
√ Wages that are non-taxable pursuant to subparagraph 3 d of Article 12 of the 「Income Tax Act」
√ Wages that are non-taxable pursuant to subparagraph 3 d of Article 12 of the 「Income Tax Act」
√ Tax-free wages pursuant to Article 16 (1) 1 of the Enforcement Decree of the Income Tax Act
business income
Business income under Article 19 of the 「Income Tax Act」
property income
Interest income: Out of interest, dividends or discounts from the following financial properties, income that exceeds the amount determined and publicly notified by the Minister of Health and Welfare (Article 2 Subparagraph 3 A and Article 14 Paragraph 1 Subparagraph 1 A of the Enforcement Decree of the Basic Pension Act) see from to e)
√ Demand deposits such as regular deposits, savings deposits, and free savings deposits: Average balance within 3 months
√ Savings deposits such as term deposit, term deposit, and term savings: balance or total payment amount
√ Stocks, beneficiary certificates, investment amount, investment share: final market price
√ Bonds, promissory notes, checks, debt obligations, certificates of preemptive rights: face value
√ Pension Savings: Periodic payments or final balance
Pension income: Pension and income under Article 20-3 Paragraph 1 Subparagraphs 2 and 3 of the 「Income Tax Act」 and income from pension insurance under Article 4 Paragraph 1 Subparagraph 1 Item B of the 「Insurance Business Act」
public transfer income
「National Pension Act」, 「Public Officials Pension Act」, 「Public Officials Accident Compensation Act」, 「Military Pension Act」, 「Soldier Accident Compensation Act」, 「Special Post Office Act」, 「Private School Teachers and Staff Pension Act」, 「Industrial Accident Compensation Insurance Act」, 「National Pension Act」 Act on Linkage between Occupational Pension and Occupational Pension Act, 「Act on Protection and Settlement Support of Refugees from North Korea」, 「Act on Respective Treatment of Independent Men of Merit」, 「Act on Respecting and Supporting Persons of National Merit, etc.」, 「Support for Veterans Compensation Various allowances paid on a regular basis in accordance with the 「Act on Support for Patients and Establishment of Groups, Such as Agent Orange Disorders」, 「Act on Honoring Veterans of Merit and Establishment of Groups」 and other laws and regulations determined and publicly notified by the Minister of Health and Welfare・Pension, wages and other money and valuables
・The following allowances are excluded
√ Livelihood Adjustment Allowance (Article 14 of the Act on Honoring Independent Men of Merit)
√ Livelihood adjustment allowance, nursing allowance, and non-public honor allowance (Articles 14, 15, and 16-2 of the 「Act on Respecting and Supporting Persons of National Merit, etc.」)
√ Honorary Allowance for Participation in the War (Article 6 of the 「Act on Respecting Veterans of Merit and Establishment of Organizations」)
general property
·timber
·fishery right
· Union member occupancy rights
・Land, buildings and housing (Subparagraphs 1 to 3 of Article 104 of the 「Local Tax Act」)
√ However, family property, village common property, and other properties used for common purposes are excluded.
Lease deposits for housing, shopping malls, buildings, etc. (including deposit money)
The right to acquire the building and the land accompanying it when the building is completed (excluding the right to move in by members under 4.)
・Aircraft and ships
·automobile
However, the following automobiles are excluded
√ A car owned by a person of national merit, etc. who has been judged on a disability grade in accordance with the 「Act on Honoring and Supporting Persons of National Merit, etc.」
√ A car owned by a person with a disability registered in accordance with the 「Welfare of Persons with Disabilities Act」
√ Among automobiles that are not taxed pursuant to Article 4 (1) of the 「Restriction of Special Local Taxation Act」, automobiles that meet the standards determined and announced by the Minister of Health and Welfare
financial property
·Financial assets
·Insurance products
·Properties donated or disposed of to others after July 1, 2011, among properties that fall under financial properties and insurance products Except when the fact of consumption for the sake of the spouse is proven)
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