A. The Defendant (Appointed Party) and the designated parties (hereinafter the Defendants) filed a lawsuit against the Plaintiff on the claim for wage, and on December 22, 2017, the lower court rendered a compulsory adjustment decision to the effect that “the Plaintiff shall pay the Defendants an amount equivalent to 85% of the amount indicated in the attached claim by January 31, 2018. If payment is delayed, the Plaintiff shall pay the Defendants an amount equivalent to 85% of the amount indicated in the attached claim. If payment is delayed, 15% of the interest per annum from the day following the due date to the date of full payment (the Incheon District Court 2017 money83614, hereinafter the instant compulsory adjustment).

In addition, the compulsory adjustment decision was finalized on January 12, 2018.

B. The Plaintiff paid 35,038,878 won, which is the amount determined by the instant compulsory adjustment (a total of 43,625,374 won x 85% x below the original amount), after deducting 81,520 won, resident tax (special collection of local income tax) 81,520 won, health insurance premium 1,076,240 won, long-term care insurance premium 69,620 won, 35,038,878 won, which is the amount calculated by deducting 69,620 won, for three times.

(29,665,254 won on January 31, 2018, and KRW 4,919,484 won on February 2, 2018, and KRW 454,140 on February 14, 2018). In the absence of a dispute (based on recognition), each entry in Gap 1 through 5, 8, 9, and 10 evidence.

2. Determination

A. (i) In determining the Plaintiff’s claim, the obligor’s obligation to pay the withholding tax under the Income Tax Act is premised on the beneficiary’s obligation to pay the withholding tax, and where the beneficiary’s obligation to collect the source tax is not established, the obligor’s obligation to collect the source tax cannot be established. In principle, the obligor’s obligation to pay the income tax withheld under Article 21(2)1 of the Framework Act on National Taxes is established when the amount of income is paid, and the corresponding recipient’s obligation to pay the withholding tax is the time when the amount of income is established. Therefore, the payer cannot deduct the source tax in advance prior to the payment date of the amount of income