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국외근로자 비과세제도 개선방안 연구 : 국제선항공승무원을 중심으로
이기일,김수련,Lee, Ki Il,Kim, Soo Ryun 한국항공운항학회 2015 한국항공운항학회지 Vol.23 No.3
Since the tax-free system for overseas laborers was implemented in 1974, the tax-free limits of international air crew, overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships had been identical by 2005, but there are big differences, currently. The Ministry of Strategy and Finance pointed out the poor working environments and international competitiveness of the industries to explain the reason for the differential tax-free limit. From this perspective, the fairness of the tax-free system for overseas laborers was analyzed. This is an empirical study, based on the objective fact. The study finding showed that international air crew were working in the structural flight work environments to threaten the right of health due to jet lag and excessive exposure to high-altitude cosmic radiation. Therefore, it was analyzed there should be a proper system reform to apply the tax-free limits to international air crew which are identical to those applied to overseas construction workers and crewmen of deep-sea fishing ships and ocean-going ships, for a fair taxation.
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