Therefore, the defendant is obliged to pay the above overdue amount and its delay damages to the plaintiffs.

The defendant asserts that tax such as income tax should be deducted from the above amount.

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 collect the number of recipients corresponding thereto is established also. As such, the payer is unable to collect and deduct the source tax prior to the due date of income, but if the payer actually pays the income tax, etc. to be withheld prior to the due date of income payment after the establishment of the obligation to pay the withholding agent’s income due to the legal fiction of income payment, etc.

(Supreme Court Decision 2013Da36347 Decided October 27, 2014). According to the evidence Nos. 4 and 5, the Defendant is recognized to have paid all the income tax to be withheld at the tax authority in 2014 and 2015, and thus, the amount paid by the Defendant should be deducted from the above amount.

The amount to be deducted is KRW 306,420, and Plaintiff B’s KRW 242,490, and if the amount is deducted, the overdue wage and retirement pay of the Plaintiffs shall be KRW 9,212,207, and Plaintiff B shall be KRW 9,292,832.

Therefore, the Defendant is obligated to pay the Plaintiff A KRW 9,212,207, and KRW 9,292,832 to the Plaintiff and each of them at the rate of 20% per annum from January 15, 2015 to the date of full payment, which is the day following the 14th day from the date of retirement.

The plaintiffs' claims are partly accepted.