주식회사인 감정평가법인의 주주인 감정평가사들은 지방세법 제243조 제6항에서 정한 종업원할사업소세의 과세요건이 되는 '종업원'에 해당한다고 한 사례.
In a case where appraisers, who are shareholders of an appraisal corporation that is a stock company, fall under "employees," which is a tax requisition of the office tax for salaries of total employees prescribed in Article 243 (6) of the Local Tax Act.