A cash meal allowance can be exempt from income tax up to KRW 200,000 a month if the stated conditions are met. Amounts above the limit are taxable.
Conditions
The allowance must meet the tax rule, including the condition that meals are not separately provided. How the payment is described in the contract and payslip matters.
Current cap
The monthly income-tax exemption cap in the referenced period is KRW 200,000. Amounts above the cap are treated as ordinary taxable pay. Check the applicable year if reviewing an older payslip.
Example
With a KRW 250,000 monthly allowance, at most KRW 200,000 is exempt under this cap and KRW 50,000 remains taxable, assuming the other conditions are met.