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(영문) 인천지방법원부천지원 2019.11.15 2019가단8452

임금

Text

1. The Defendant shall pay to the Plaintiff KRW 35,547,291 and interest rate of KRW 20% per annum from May 15, 2019 to the day of complete payment.

Reasons

1. The Plaintiff is obligated to pay to the Plaintiff damages for delay calculated at a rate of 20% per annum as stipulated in the Labor Standards Act from June 1, 2016 to April 30, 2019, as the Plaintiff was employed in the Dispute Resolution Co., Ltd. and worked from June 1, 2016 to April 30, 2019, and did not pay a total of KRW 35,547,291 to the Plaintiff, barring special circumstances. Thus, the Defendant, who is a manager of the Dispute Resolution Co., Ltd., is obligated to pay to the Plaintiff damages for delay calculated at the rate of 35,547,291 as well as 14 days following the retirement date from May 15, 2019 to the date of full payment.

2. The Defendant’s assertion argues that KRW 210,222 should be deducted in total from the amount of retirement income tax and local income tax. However, in principle, the obligation of a person liable to collect income tax withheld under Article 21(2)1 of the Framework Act on National Taxes to pay the amount of income is established at the time of paying the amount of income, and the timing when the recipient’s obligation to pay the amount of income corresponding thereto is established is equal. As such, the payer cannot collect and deduct the source tax prior to the time of payment of the amount of income. In a case where the person liable to pay the income tax, etc. to be withheld before the amount of income is actually paid after the establishment of the obligation of the withholding agent due to the legal fiction of the payment of income, etc., if the payer paid the income tax, etc. before the amount of income, the amount of tax actually paid can be deducted from the amount of income to be paid (see Supreme Court Decision 2013Da3634

Therefore, the defendant's above assertion is without merit.

3. It is so decided as per Disposition by the assent of all participating Justices on the ground that the plaintiff's claim of this case is reasonable.