[임금,부당이득금][공1994.11.15.(980),2985]
If the employer deposits the amount after deducting the amount of withholding tax for the dismissed worker, and the worker receives it as a part of the total wages, whether the amount including the amount of withholding tax should be deducted in calculating the amount of unpaid wages during the period of dismissal.
If the company, as a withholding agent for income tax, deposits the unpaid amount from the total wages of the worker during the period of dismissal after deducting the withholding tax for the amount paid by the company up to that time as part of the worker’s wages when the company pays the unpaid amount to the worker as a withholding agent for income tax, and receives it as part of the above total wages during the above period, it would result in the worker’s receipt of the amount including the above withholding tax as part of the wages during the above period. In calculating the unpaid amount of the total wages during the above period, it is reasonable to deduct the amount including
Article 142 (1) of the Income Tax Act
[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Domin, Attorneys Park Jong-soo and 1 other, Counsel for plaintiff-appellant)
Plaintiff (Counterclaim Defendant)
Suwon Industrial Corporation
Busan District Court Decision 93Na15073, 93Na15080 decided Apr. 8, 1994
The appeal is dismissed.
The costs of appeal shall be assessed against the plaintiff (Counterclaim defendant).
We examine the grounds of appeal.
Examining the record of this case, the court below is justified in holding that the amount of 4,244,610 won not deducted from the sum of the pre-paid allowances and retirement allowances as indicated in the judgment of the plaintiff (the counterclaim defendant; hereinafter the plaintiff)'s wages during the dismissal period of this case shall be the cited amount of the plaintiff's principal claim, and that the defendant (the plaintiff Counterclaim plaintiff; hereinafter the plaintiff)'s counterclaim corresponding to the above amount shall be admitted.
In addition, according to the evidence evidence Nos. 23 and 2 of this case, the defendant deposited the plaintiff's wage for the period of dismissal on or around February 2, 1993 and received as part of the plaintiff's wage on or around February 2 of the same month. The court below erred by misapprehending this as 19,074,016 won, and deducted the above amount as 19,074,016 won from the total wage of this case. This error of the court below is more favorable to the plaintiff, which is less than 700 won, and thus, it cannot be caused by such error. In addition, since the defendant should collect and deduct the withholding tax amount at the time of paying the income tax to the worker as withholding agent for income tax, so the defendant's deposit the unpaid amount from among the plaintiff's total wage for the period of dismissal of this case on September 21, 1993, which was paid by the defendant as part of the plaintiff's wage withholding tax amount until 19,000 won for the above total wage of this case.
Therefore, the appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Lee Yong-hun (Presiding Justice)