1. All appeals against the counterclaim by the Plaintiff (Counterclaim Defendant) and appeals against the principal lawsuit by the Defendant (Counterclaim Plaintiff) are dismissed.

1. Determination on the main claim

A. The fact that the Plaintiff was employed by and worked for the Defendant on November 30, 201, that the retirement allowance to be paid by the Defendant at the time of the Plaintiff’s retirement was 5,083,06, and that the Plaintiff’s annual refund was 568,200, there is no dispute between the parties. Barring any special circumstance, the Defendant is obligated to pay to the Plaintiff a total of KRW 5,651,206 (==5,083,06 KRW 568,200) and damages for delay calculated at the rate of 20% per annum under the Labor Standards Act from December 15, 2011 until the date when the cause for the payment occurred to the Plaintiff.

B. The defendant's assertion concerning the defendant's assertion is alleged to the purport that since the difference between the amount of retirement and the amount of retirement benefits paid in November 201 (i.e., 6,700,00 won - 6,474,280 won) among the plaintiff's statement of salary (Evidence No. 11) in the plaintiff's statement of salary (Evidence No. 11), the defendant's assertion that the amount of retirement benefits to be paid to the plaintiff should be deducted from the amount of retirement benefits to be paid by the defendant. However, even according to the above statement of salary, the above difference is merely a difference arising from the amount already deducted in terms of retirement income tax and retirement tax (retirement income tax amount 205,200, retirement income tax amount 20,520 won). According to the defendant's argument, the defendant's assertion

Even if the Defendant’s assertion is based on the assertion that retirement income tax, etc., to be paid by the Defendant to the Plaintiff ought to be deducted from retirement pay, the obligation to pay the income tax withheld under Article 21(2)1 of the Framework Act on National Taxes is, in principle, established at the time of paying the amount of income, and the time of establishing the obligation to accept the corresponding recipient’s income tax is equal. Therefore, the payer is not entitled to deduct the source tax prior to the time of payment of the amount of income.