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1. The Defendant’s KRW 51,684,970 for the Plaintiff and 5% per annum from April 15, 2014 to October 12, 2015.
Reasons
1. The Plaintiff’s determination as to the cause of the claim was made as an employee of the Defendant from July 28, 2005 and retired on March 31, 2014; the wage calculated by dividing the total amount of wages the Plaintiff received from the Defendant during the three months before March 31, 2014, the date of retirement of the Plaintiff, by the number of days in the pertinent period, is KRW 198,600; and the Plaintiff’s retirement allowance calculated based thereon is not a dispute between the parties.
According to the above facts, the defendant is obligated to pay to the plaintiff 51,684,970 won of retirement allowance and the delay damages calculated at the rate of 15% per annum under the Civil Act, as claimed by the plaintiff, from April 15, 2014 to October 12, 2015, which is the delivery date of a copy of the complaint in this case, from the date of the grace period under Article 9 of the Guarantee of Workers' Retirement Benefits Act, from the date of retirement to the date of the delivery of the copy of the complaint in this case, to October 15, 2015.
2. Judgment on the defendant's defense
A. The defendant's defense of deduction or reimbursement (1) asserts that since the defendant actually paid 1,910,860 won as income tax on the plaintiff's retirement allowance, the above amount should be deducted.
In principle, the obligation to pay income tax withheld under Article 21(2)1 of the Framework Act on National Taxes is established when the amount of income is paid at the time of payment, and the relevant recipient’s obligation to pay the income tax is established at the same time. Therefore, the payer may not collect or deduct the source tax prior to the due date of income.
However, if the payer actually pays the income tax, etc. to be withheld prior to the payment of the income amount after the liability of the withholding agent was established due to the legal fiction of the payment of income, etc., such legitimate amount of tax actually paid can be deducted in advance from the income
(Supreme Court Decision 2013Da36347 Decided October 27, 2014). However, this case is a case.