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1. On October 26, 2016, the director of the competent tax office’s request for correction of the tax base and amount of tax filed against the Plaintiff A.
Reasons
1. Details of the disposition;
A. On February 2, 2002, Plaintiff A had employed Plaintiff B as contract worker in C Co., Ltd. (hereinafter “C”) on December 1, 1998, and thereafter was transferred to “L0-class regular employees according to the full-time agreement between C and trade union” on January 1, 2014.
B. On May 2015, C labor and management agreed on the implementation of a desired retirement (hereinafter “instant desired retirement”) and accordingly, on June 17, 2015, the Plaintiffs received retirement allowances (excluding the basic retirement allowances received by the Plaintiffs) as follows: (a) the Plaintiffs received the instant special retirement allowances, etc.
A B
C. Meanwhile, while paying retirement allowances to the Plaintiffs, C withheld the retirement income tax of Plaintiff A 14,940,85, Plaintiff B 20,326,364 (hereinafter “the instant income tax”). During that process, C considered the Plaintiffs’ continuous service years as two years (from January 1, 2014, which is the date of full-time conversion to a regular position, until June 17, 2015), and calculated the amount of deduction for retirement, etc. under Article 48 of the former Income Tax Act (amended by Act No. 13558, Dec. 15, 2015; hereinafter “former Income Tax Act”).
Accordingly, the Plaintiff’s continuous service period of Plaintiff A, which serves as the basis for calculating the instant income tax, to the head of Msan Tax Office, was not 2 years but 14 years (from February 2, 2002, which is the first member date to June 17, 2015). Accordingly, the Plaintiff demanded that the retirement income tax be reduced to 3,215,873 won, since it is 3,215,873 won when calculating lawful retirement income tax.
E. In addition, the Plaintiff B’s length of service, which serves as the basis for calculating the instant income tax, is not two years, but 17 years (from December 1, 1998, which is the first date of employment to June 17, 2015), and accordingly, the amount of retirement income tax shall be reduced to KRW 4,095,009, as it is KRW 4,09,09.