1. The Defendant: (a) paid to the Plaintiff A KRW 185,562,857; (b) KRW 123,708,571; and (c) KRW 123,708,571; and (b) on October 25, 2013, respectively.

1. Basic facts

A. The deceased on July 29, 2014. The deceased on July 29, 2014, Plaintiff A and Plaintiff B were born between Plaintiff A and his/her spouse, and Plaintiff B.

F, the representative director of the defendant, is the child of the above network E.

B. The network D worked as the Defendant’s representative director, in-house director, etc. on October 10, 2013 and retired on October 10, 2013. The retirement income amounting to KRW 532,980,00, income tax amounting to KRW 18,764,190, income tax amounting to KRW 1,876,410, and local income tax amounting to KRW 20,640,60.

C. On October 18, 2013, the Defendant paid KRW 100 million to an enterprise bank account (G) in the name of the network D.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, 6, Eul evidence No. 4, the purport of the whole pleadings

2. Determination

A. According to the facts as seen earlier prior to the occurrence of the duty to pay retirement allowances, the Defendant is obligated to pay the Plaintiff KRW 532,980,00 as retirement allowances (hereinafter “instant retirement allowances”). However, as the network D died thereafter, the Defendant, barring special circumstances, is obligated to pay the Plaintiff, who is the heir, KRW 228,420,00 (=retirement allowances of KRW 532,980,000 x 3/7 of inheritance) and KRW 152,280,000 (retirement allowances of KRW 532,980,000 x 2/7 of inheritance) to the Plaintiff.

B. The Defendant’s assertion 1) Of the instant retirement allowances asserted by the Defendant, the sum of KRW 20,640,600 (=income tax of KRW 18,764,190) and local income tax of KRW 1,876,410) among the instant retirement allowances asserted by the Defendant is subject to withholding, and thus, should be deducted from the instant retirement allowances.

B. The obligation to pay income tax withheld under Article 21(2)1 of the Framework Act on National Taxes is, in principle, established when the amount of income is paid, and the time when the recipient’s obligation to pay the amount of income is established is also the same as the time when the recipient’s obligation to collect the amount of income is established. Therefore, the payer is not entitled

However, after the withholding agent's liability for payment is constituted due to the legal fiction of the payment of income, it shall be paid before the income is paid.