beta
Text
1.The judgment of the first instance shall be modified as follows:
The defendant shall pay to the plaintiff KRW 2,113,220 as well as to the plaintiff on August 7, 2015.
Reasons
1. Determination as to the cause of claim
A. Fact 1) The Plaintiff is a juristic person that operates the wastewater treatment machinery manufacturing and sales business of the waste disposal process excluding the total amount of food waste disposal, and the Defendant was working as the Plaintiff’s team leader from September 27, 2010 to December 31, 2013. (2) The Plaintiff, as a withholding agent, paid an additional tax amount of KRW 2,113,220 (i.e., the amount of tax collected after deducting the amount of tax collected after deducting the amount of tax collected from the Defendant who is the original taxpayer (i.e., the amount of tax collected after deducting the amount of income tax 1,921,110) from the local income tax amount of KRW 192,110).
[Judgment of the court below] Facts without dispute, Gap's evidence of subparagraphs 1 through 3, and the purport of the whole pleadings
B. The determination system is a system that indirectly realizes the performance of the original tax liability that the original taxpayer assumes by the substantive law through the procedure of withholding taxes, and the original taxpayer is exempted from the relevant tax liability due to the payment of withholding taxes. Therefore, where a withholding agent pays withholding taxes from the original taxpayer to the State without withholding taxes, it can be claimed as unjust enrichment against the original taxpayer.
(2) In light of the above legal principles, the Plaintiff is obligated to pay the amount of money additionally paid by the Plaintiff due to return of unjust enrichment to the Plaintiff (see, e.g., Supreme Court Decision 2002Da68294, Mar. 14, 2003). Examining the instant case in light of such legal principles, it can be known that the Plaintiff did not withhold tax amount of KRW 2,113,220 from the Defendant, and the Defendant was exempted from the pertinent tax liability.
Therefore, barring special circumstances, the Defendant, as the Plaintiff seeks, KRW 2,113,20 and the date following the delivery of a copy of the instant complaint, is clearly recorded from August 7, 2015 to September 30, 2015, Article 3(1) of the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings.