계약무효에 따른 원상회복 등
1. The plaintiff (appointed)'s claim is dismissed.
2. The costs of lawsuit shall be borne by the plaintiff (appointed party).
1. Basic facts
A. The plaintiff and the designated parties (hereinafter "the plaintiff et al.") worked for the defendant company (the Korea Life Insurance Co., Ltd. before the change: the Korea Life Insurance Co., Ltd.) and retired on April 2009.
B. After that, the Plaintiff, etc. entered into an agreement with the Defendant on the “Personal Retirement Account Asset Management Insurance” and paid the charges on the establishment, etc. of the personal retirement account (IDR) under the former Guarantee of Workers’ Retirement Benefits Act (amended by Act No. 10303, May 17, 2010) as indicated below, and paid the retirement income tax at that time.
[Attachment D] 1: F, G 218,470,720 won on May 13, 2009 (=198,609,740 won + 19,860,980 won + 19,860,980 won on May 15, 2009 + 9,304,870 won + 99,304,870 won on May 12, 2009 + 99,30,470 won on May 13, 2009 + 19,30,450 won on May 14, 200 + 36,47,450 won on May 14, 209 + 198,60 won on May 14, 205, 196, 305 N4,740 won on April 19, 209
2. Determination as to the cause of action
A. At the time of the conclusion of the above insurance contract, the Defendant alleged the Plaintiff et al. explained that the Plaintiff et al. received insurance benefits in the form of pension after the age of 5. In such a case, no pension income tax is imposed, and no interest income tax is imposed even after receiving the insurance benefits in the form of a lump-sum payment. However, according to the Plaintiff et al.’s understanding, it is impossible to receive the insurance benefits in the form of pension and can receive the insurance benefits
Even if pension income tax is not exempted, and even if insurance benefits are received in the form of a lump-sum payment, interest income tax is not exempted.