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1. Revocation of the first instance judgment.
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On March 1, 2014, the Plaintiff and the employment period were from March 1, 2014 to February 28, 2015, and the Plaintiff entered into a so-called “instant employment contract” (hereinafter referred to as the “instant employment contract”) under which the Defendant bears the tax related to benefits as indicated below.
1. Taxes related to benefits, such as four-time insurance premiums and wage and salary income taxes, incurred during the period of employment, shall be borne by the Foundation;
Provided, That tax related to benefits shall be based on the year-end settlement of the hospital.
2.The wages shall include retirement allowances and various allowances:
12,000,000 won/net
B. From March 1, 2014 to April 30, 2014, the Plaintiff served as a doctor at C convalescent Hospital operated by the Defendant (hereinafter “Defendant Hospital”).
C. In tax treatment, the Defendant reported the Plaintiff’s wage of KRW 22,00,000 as monthly wage of KRW 11,000,000, and paid KRW 266,041 as tax.
The plaintiff continued to work at a place other than the defendant hospital, and reported to the tax office in 2014 total income was 140,228,416 won, and the amount of the final tax was 27,440,902 won.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3, and 4, the purport of the whole pleadings
2. The parties' assertion and judgment
A. The Plaintiff’s assertion 1) The Plaintiff agreed to pay the amount of tax related to the Plaintiff’s pay by the royalty contract that the Plaintiff would bear by the Defendant. The amount of income that the Plaintiff reported in 2014 was KRW 140,228,416, and KRW 22,00,000 equivalent to approximately 16% among them was reported at the Defendant Hospital. As such, the Defendant shall pay to the Plaintiff the remainder of KRW 4,124,50,03, which is calculated by subtracting the amount of KRW 266,041, which was already paid by the Defendant, from the amount of 4,390,544, which is equivalent to KRW 166,00,00,000, the amount of annual income of the Plaintiff.