1. The Defendant shall pay to the Plaintiff KRW 36,653,846 and the interest rate of KRW 20% per annum from September 15, 2017 to the day of complete payment.

1. Facts of recognition;

A. D was employed by the Defendant and provided work at the Defendant’s workplace from August 1, 2006 to August 31, 2017.

D did not receive wages of KRW 3,00,000 and retirement allowances of KRW 33,653,846 from the Defendant.

B. D died on December 1, 2017, and the Plaintiff, a child, is the heir.

[Ground of recognition] Gap evidence Nos. 1, 5, 7, 8, and Eul evidence Nos. 3, the purport of the whole pleadings

2. Assertion and determination

A. According to the above facts finding as to the cause of claim, the Defendant is obligated to pay the Plaintiff, the deceased’s heir, the sum of the unpaid wages and retirement allowances (=3,653,846 won of retirement allowances of 3,000,000) and damages for delay calculated at the rate of 20% per annum as stipulated in the Labor Standards Act from September 15, 2017 to the date of full payment, 14 days after the date following the deceased’s retirement date, to the date of full payment.

(Plaintiff filed a claim for the payment of damages for delay from September 14, 2017. However, since 14 days have passed from the date on which the cause for payment occurred, the statutory damages for delay is subject to the statutory damages rate, the claim for damages for delay exceeding the above recognition range is rejected).

The defendant's assertion 1) The defendant asserts that the deduction of withholding tax amount of 33,653,846 won of retirement pay shall be deducted from withholding tax amount of 789,610 won before deducting taxes, such as income tax. However, since the duty of the person liable to collect income tax withheld under Article 21 (2) 1 of the Framework Act on National Taxes is established when paying the amount of income in principle, and the corresponding time when the recipient's obligation to collect income tax is established is also the same. Thus, the payer is prohibited from collecting the source tax prior to the payment date of the above amount of income, and the scope of income itself cannot be said to be reduced to the amount of source tax as a matter of course (see, e.g., Supreme Court Decision 91Da40931, Sept. 22, 1992).