임금
1. The defendant,
A. The Plaintiff 19,148,606 won and the interest rate of 20% per annum from December 1, 2015 to the date of full payment.
1. As to the cause of the claim, Plaintiff A provided labor to each Defendant from March 20, 2012 to November 16, 2015; Plaintiff B, from September 1, 2014 to November 30, 2015; Plaintiff A, at the time of retirement, provided labor to each Defendant; KRW 21,390,146 (i.e., retirement allowances of KRW 14,042,67,676 and other money and valuables of KRW 7,347,477,470); and Plaintiff B, at the time of retirement, was the principal amount of KRW 12,437,09 (i.e., wages of KRW 3,877,692, retirement allowances of KRW 5,398,8777, and other money and valuables of KRW 3,160,530). The Plaintiffs’ payment to Plaintiff B can be acknowledged by taking account of the following facts: Plaintiff A’s evidence No. 1; and Plaintiffs’s. 2143, 25216,21,2,25.2,27.
Therefore, barring any special circumstance, the Defendant is obligated to pay the Plaintiff KRW 19,148,606 to the Plaintiff (i.e., KRW 21,390,146 - KRW 2,241,540) and KRW 8,909,865 to the Plaintiff (i.e., KRW 12,437,09 - KRW 3,527,234) and KRW 14 days after the date each Plaintiff provided the final labor (as for Plaintiff A, December 1, 2015; and Plaintiff B, December 15, 2015) to the date each of them is repaid.
2. Judgment on the defendant's assertion
A. The defendant asserts that KRW 572,940 for the plaintiff A, and KRW 632,108 for the plaintiff B shall be deducted from the withholding amount, such as each income tax.
In principle, the obligation to pay income tax withheld under Article 21(2)1 of the Framework Act on National Taxes is established when the amount of income is paid at the time of paying the amount of income, and the time when the obligation to pay the number of recipients corresponding thereto is established also. Therefore, the payer is not entitled to collect and deduct the source tax prior to the due date of income, but the income tax to be withheld before the due date of income payment is established due to the legal fiction of income payment.