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(영문) 수원지방법원안산지원 2016.08.26 2016가단3058

임금

Text

1. The Defendant shall pay to the Plaintiff KRW 23,292,631 and the interest rate of KRW 20% per annum from December 22, 2015 to the date of full payment.

Reasons

1. Facts of recognition;

A. The defendant is a company that runs the manufacturing and selling business of chemical medicine.

B. From October 26, 2010 to December 7, 2015, the Plaintiff provided labor under employment to the Defendant. The Defendant did not pay the Plaintiff the wage of KRW 2,940,00 for June 2015, the wage of KRW 2,940,00 for July 2015, the wage of KRW 2,940,00 for August 2015, the wage of KRW 2,940,000 for September 2015, the wage of KRW 2,940,00 for September 2015, the wage of KRW 2,940,00 for October 20, 2015, the wage of KRW 2,940,00 for December 1, 2015, and the wage of KRW 758,710,48,93,93,91 for December 2, 2015.

(Total Amount 23,292,631). [Reasons for Recognition] The fact that there is no dispute, entry of Gap evidence 1, the purport of the whole pleadings

2. According to the above facts finding as to the cause of claim, the Defendant is obligated to pay to the Plaintiff a total of KRW 23,292,631 of unpaid wages and retirement allowances, and damages for delay at the rate of 20% per annum from December 22, 2015 to the date of full payment, which is the day following the 14th day from the Plaintiff’s retirement date.

3. Judgment on the defendant's assertion

A. The defendant asserts that the defendant is liable to pay only 18,198,654 won remaining after deducting taxes, etc. from the total amount of unpaid wages and retirement allowances of 23,292,631 won.

In principle, the obligation of the person liable to collect the income tax to be withheld shall be established when the amount of income is paid, and the corresponding recipient's obligation to collect the income tax shall also be established when the amount of income is paid. Thus, the payer is prohibited from collecting the source tax in advance before the payment date of the above amount of income, and the scope of income itself cannot be said to be reduced to the amount of the source tax as a matter of course on the ground that the scope of income

(See Supreme Court Decision 91Da38075 delivered on May 26, 1992, etc.). However, if a payer of income tax, etc. to be withheld before the payment of income amount after the establishment of the withholding agent’s liability for payment, was actually paid, then the payer of income tax.