1. The Defendant stated the Plaintiffs’ “Unpaid Wage” list in the annexed claim amount as stated, respectively, and as to the relevant money.

1. Determination on the plaintiffs' claims

A. Fact-finding 1) The Defendant is a company with 35 regular workers engaged in the business of manufacturing gas merta and radio remote control system. 2) The Plaintiffs conclude an employment contract with the Defendant and provide labor for each of the periods indicated in the “period of work” list in the annexed claim amount list.

3) As for the wages that the Defendant did not pay to the Plaintiffs, the amount equivalent to each money indicated in the “Unpaid Wage” column in the separate claim list (hereinafter “instant wage”).

[The facts that there is no dispute over the basis of recognition, entry of Gap evidence No. 1, the purport of the whole pleadings.

B. According to the above facts, the Defendant is obligated to pay the Plaintiffs the instant wage and the damages for delay calculated at the rate of 20% per annum as stipulated in the Labor Standards Act from May 30, 2019 to the date of full payment.

2. Judgment on the defendant's assertion

A. The summary of the assertion 1) The Defendant asserts that the instant wage claimed by the Plaintiffs was the amount before deducting various taxes, and thus, the Defendant is obligated to pay only the amount after deducting the taxes. 2) The burden of the payer of the income amount under the Income Tax Act is premised on the beneficiary’s original tax liability, and thus, the payer’s obligation to collect the source tax is not established where the recipient’s original tax liability is not established.

The obligation to pay income tax withheld under Article 21 (2) 1 of the Framework Act on National Taxes is, in principle, established when the amount of income is paid, and the corresponding recipient's obligation to pay is established.

Therefore, the payer cannot collect or deduct the source tax prior to the payment date of the above income amount, and the scope of the income is naturally the income subject to withholding.