1. The Defendant shall pay to the Plaintiff KRW 31,152,610 and interest rate of KRW 15% per annum from March 24, 2018 to the date of complete payment.

1. Basic facts

A. Pursuant to the Welfare of Older Persons Act, the Medical Service Act, and the Busan Metropolitan City Ordinance on the Establishment and Operation of Special Hospitals for Older Persons, the Plaintiff hospital is a non-corporate body established for the purpose of providing and operating necessary medical services to older persons, and the Defendant is a person who has worked at the Plaintiff hospital as a doctor from March 1, 2016 to December 31, 2017.

B. As a result, the Plaintiff hospital adjusted the amount of tax on wage and salary income earned during the period from January 1, 2017 to December 31, 2017 under the Income Tax Act, the additional amount of tax on wage and salary income of the Defendant was 28,095,490 won (=income tax of 25,541,310 won), and the additional amount of tax on wage and salary income of the Defendant was 3,057,120 won (income tax of 2,869,260 won for long-term care insurance premium of 2,869,260 won). The Plaintiff hospital paid the additional amount of tax on wage and salary income of the Defendant on February 9, 2018, and the additional amount of tax on wage and salary income of the Defendant on March 9, 2018.

C. This is the result of the Plaintiff hospital’s failure to withhold wage and salary tax, etc. on the premise that the “occupational allowance” and “excess medical performance allowance” paid to the Defendant during the above period is the three-dimensional allowance.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 4, 9 through 12 (including paper numbers), Eul evidence 1, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff hospital’s assertion “occupational allowance” and “excess medical performance allowance” were paid as the hire allowance. Since the Plaintiff hospital did not deduct and collect withholding tax from the Defendant’s respective allowances and paid the additional settlement of wage and salary tax and health and long-term care insurance premium to be borne by the Defendant to the State instead of the Defendant, the Defendant is obliged to pay the said money as the return of unjust enrichment to the Plaintiff hospital.

B. The Defendant’s alleged “occupational allowance” and “excess medical performance allowance” are paid as the ex post facto allowance.