1. The Defendant shall pay to the Plaintiff KRW 18,376,775 and the interest rate of KRW 20% per annum from April 15, 2016 to the day of complete payment.

1. The defendant's judgment as to the cause of claim is a company operating security business, etc., and the plaintiff retired from office in the defendant company from office from December 1, 1997 to March 31, 2016. The fact that the amount of retirement benefits not paid to the plaintiff was 36,135,389 won (the withheld tax amount claimed by the defendant 35,517,229 won) and the amount of retirement benefits not paid to the plaintiff is 6,135,389 won (the withheld tax amount claimed by the defendant 618,160 won) is not a dispute between the parties, barring any special circumstance, the defendant is liable to pay to the plaintiff 12,967,645 won, excluding 36,135,389 won, 4,790,969 won, and damages for delay calculated at the rate of 20% per annum from April 15, 2016 to 14 days after the date of retirement of the plaintiff.

2. The defendant's assertion argues that the tax withholding amount should be deducted from the unpaid retirement pay to the plaintiff.

However, in principle, the obligation of a withholding agent to pay the income tax withheld at source is established at the time of paying the amount of income, and the time of establishing the obligation of the recipient corresponding thereto is equal, so the payer cannot collect and deduct the source tax in advance prior to the time of payment of the amount of income, and the scope of income subject to withholding does not automatically reduce the amount of income by itself.

(See Supreme Court Decision 94Da23180 delivered on September 23, 1994, etc.). Accordingly, the defendant’s above assertion is without merit.

3. In conclusion, the plaintiff's claim is justified, and it is so decided as per Disposition.