Recently, companies are paying workers welfare points as part of selective welfare systems. There are two main legal issues on welfare points. First, it is a question of whether this is ordinary wage under the Labor Standards Act or whether this is earned income under the Income Tax Act. The Supreme Court ruled in 2019 that welfare points given to workers were not wages under the Labor Standards Act. This precedent served as an opportunity to create a new discussion on whether welfare points that do not have wage characteristics are taxable earned income under the Income Tax Act.
 However, the ruling continues to be made that it is justified to impose income tax on welfare points recently. This is because the court judged earned income as a broader concept than wages by dividing wages and earned income.
 The problem is that the taxation authorities are taxing income tax on welfare points received by employees belonging to public corporations and private companies, while they are not taxing welfare points awarded by government officials. This taxation discrimination is again a problem in that it it violates equality taxation.
 In this article, to identify these problems, we first examine the legal nature of welfare points, and then examine the logical relationship between wage denial and the scope of earned income taxation on welfare points. Next, in examining whether welfare points correspond to earned income under the Income Tax Act, the scope of earned income is explained, and then the overall taxation of welfare points, a type of additional benefit, is addressed. In addition, we examine whether the tax administration that delays taxation on welfare points for public officials is appropriate in terms of fairness in the tax burden.
 In conclusion, welfare points should be taxed as earned income as economic benefits based on working conditions or work in a broad sense. The reason for this can be found in Article 20 of the Income Tax Act, which sets the scope of earned income, that salaries similar to those received by providing work are considered earned income, and that economic benefits other than money are subject to total income according to the interpretation of Article 24 (2) of the Income Tax Act.
 Finally, as a future task, it is necessary to seek legal and institutional improvement measures to bring them into the tax law taxation system. The plan is to tax typical additional benefits by listing them in laws and regulations, and to establish tax-free regulations by setting the targets of minor benefits of workers excluding high-earned income earners.