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(영문) 서울고등법원 2014.10.31 2014나5588

임금 등

Text

1. Of the judgment of the court of first instance, the part against the plaintiff corresponding to the money ordered to be paid below shall be revoked.

Reasons

1. Facts of recognition;

A. On August 6, 2010, the Plaintiff: (a) between the Defendants and the Defendants, the Plaintiff worked at the franchising center of DP (former title: EP) jointly operated by the Defendants from September 1, 2010 to August 31, 2020; and (b) from the Defendants, the Defendants agreed to receive 50 million won of the hospital’s monthly sales from the hospital with options based on the sales performance; (c) KRW 4,200,000 per month from the base salary; (d) KRW 50,00,000 per month from the hospital’s monthly sales from the hospital; (e) KRW 100,000,000 per month from the base salary; and (e) KRW 25,000 of the amount calculated by deducting only the amount of tax from the monthly sales from the franchis center’s license (hereinafter “instant piece rates”). However, each of the following agreements was made on the 0th day of each designated date.

B. The Plaintiff worked at the above organ transplant center from September 2010 to March 2012. The monthly sales from the organ transplant center from October 2010 to March 2012 are as indicated in the item column of the performance-based bonus sheet in the attached Table. The Plaintiff received the money indicated in the item of the performance-based bonus in the same Table from the Defendants each month during the said period.

(1) The Defendant asserted that the Defendants paid the Plaintiff the piece rates in the “pre-paid performance rate” column of the attached Table 3 to the Plaintiff during the above period; however, there is no evidence to prove that the Defendants paid piece rates beyond the aforementioned scope of recognition to the Plaintiff during the above period. 【Ground for recognition, the Plaintiff did not have any dispute, the entry of the evidence Nos. 1, 15, and 8 and 12 (including the number of serial numbers; hereinafter the same shall apply), the testimony by the witness F of the first instance trial, and the purport of the entire pleadings.

2. The parties' assertion

A. In relation to the calculation of the performance rate of the Plaintiff, the phrase “a simple tax”, which is to be deducted from the monthly sales of the parent organ food service center, shall be deemed value-added tax. The medical service provided by the mother organ food service center is deemed to mean value-added