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(영문) 서울서부지방법원 2016.05.19 2015가합3808
임금
Text

1. The defendant shall enter the plaintiff (appointed party) and the appointed party in the form of the cited amount of the attached Form.

Reasons

1. Determination as to the plaintiff (appointed party)'s claim

A. In light of the overall purport of the arguments in the statements in Gap evidence Nos. 1 through 20, the plaintiff (appointed parties; hereinafter "the plaintiff and the designated parties") and the designated parties (hereinafter "the plaintiff and the designated parties") were employed as workers belonging to the defendant company for each relevant period indicated in the service period column for unpaid wage details, and they can be recognized that the defendant company did not pay wages or retirement allowances equivalent to each corresponding amount stated in the wage column and retirement allowance column for unpaid wage details attached to the plaintiff et al. Thus, the defendant company is obligated to pay the plaintiff et al. the corresponding amount stated in the table for the cited amount of unpaid wage details as wages or retirement allowances, barring special circumstances.

B. As to this, the Defendant Company, the Defendant Company, around April 9, 2015, and the same year

5. Around 13. At that time, the plaintiff et al. in arrears paid national pension premiums, national health insurance premiums, employment insurance premiums, and long-term care insurance premiums (hereinafter collectively referred to as "national pension insurance premiums, etc.") during the period in which the plaintiff et al. in arrears worked for the defendant company. Thus, the defendant company should deduct the amount equivalent to national pension premiums, etc. already paid from the wages and retirement allowances

Therefore, as a matter of principle, the obligation of the person liable to collect income tax withheld and health account is established at the time of paying the income amount and the time of establishing the obligation of the recipient to receive the corresponding income tax, the payer cannot collect and deduct the source tax in advance prior to the time of payment of the above income amount, and the scope of income itself is the income subject to withholding, and the scope of income does not automatically reduce the source tax amount. This legal principle is not the national pension act Article 88-2 (1) of the National Pension Act

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