환급가산금 반환
1.The judgment of the first instance shall be modified as follows:
The defendant shall pay to the plaintiff KRW 5,818,60 and KRW 17,861,952 among them.
1. The reasoning for the court’s explanation on this part of the basic facts is as stated in the judgment of the court of first instance, except for the fact that “the instant additional charges” in subparagraph (d) of the corresponding part of the grounds for the judgment of the court of first instance is deemed “the instant additional charges” as “the instant additional charges.” As such, this part is cited by the main text of Article 420 of the Civil Procedure Act
2. The conciliation of determination is established by stating the agreed matters between the parties in the protocol, and the conciliation protocol has the same effect as a final and conclusive judgment, such as a protocol of judicial conciliation, and thus, has a productive effect, if the conciliation is concluded between the parties, the rights and obligations relationship based on the previous legal relationship, and a new relationship of rights and obligations
(2) In light of the above facts, the conciliation provision of this case is not based on the amount that the plaintiff returned to the defendant after deducting the initial amount of withholding tax and the amount that the plaintiff received, but rather on the basis of the amount that the plaintiff returned, the principal amount of 2.5 billion won and the delayed payment amount of the income tax on special bonus which the plaintiff paid in advance pursuant to the judgment of the first instance court, and instead, it is interpreted that there was an agreement between the parties to the case that the refund and the additional payment are to be reverted to the plaintiff (the defendant in a prior lawsuit). Thus, if the defendant received the refund from the tax office of this case, the conciliation provision of this case does not provide for the amount that the plaintiff would return to the defendant.