1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by each person;

1. Claims and issues

A. On November 2012, the Plaintiff asserted that the monthly average wage is equivalent to KRW 19,680,000 in relation to the payment of wages when entering into a labor contract with the Defendant. In principle, income tax, local income tax, employment insurance premium, long-term care insurance premium, national pension premium to be paid by the Defendant, which is an item of credit to be borne by the Defendant, as an employee, is deducted from income tax, local income tax, employment insurance premium, long-term care insurance premium, national pension premium, and the amount paid as wages. However, the Plaintiff paid KRW 15,00,000 per month to the Defendant from December 2, 2012 to December 2014, and eventually paid KRW 15,00,000 after deducting income tax and local income tax from KRW 19,680,00,000 as retirement allowance, and paid KRW 15,

B. The Defendant’s assertion after-the-job contract (NE) is a contract under which the employer deducts taxes and social insurance fees to be borne by the employee and pays them in advance.

Ultimately, taxes such as wage and salary income taxes paid by an employer and social insurance premiums borne by an employee are practically deemed as wages of workers. Even if the actual payment that an employer should pay every month is paid to an employee as a price for work under the tax after the tax contract (NAT), the worker’s wage should be deemed as the amount of the actual paid tax and the social insurance premium should

Retirement pay is the amount of money in the nature of wages which is paid in return for the continuous employment of a retired worker who has continued to work for a certain period of time, and the specific claim for payment of retirement pay is a requirement that the right to claim payment of retirement pay is terminated.

The plaintiff and the defendant have made oral agreements on the tax after-the-counter contract.

For the convenience of the contract, the post-retirement salary is a type of employment contract at the hospital and is different from the retirement pay.

The phrase "retirement Allowance Agreement" is the first time in this lawsuit and does not have any such an agreement.

C. The plaintiff paid the source of the defendant.