1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Facts of recognition;

A. The Plaintiff is a company running an insurance business under the Insurance Business Act.

B. C concluded a D insurance contract with the Plaintiff as the insured on July 28, 2006.

C. C died on May 13, 2013, and the wife, E, F, and G jointly inherited the deceased’s property.

On May 8, 2015, the Defendant (E, F, and G designated the Defendant as the representative beneficiary of the claim for insurance proceeds based on the above insurance contract and the claim for insurance proceeds based on the above insurance contract). The Plaintiff claims insurance proceeds based on the above insurance contract to the Plaintiff, and the Plaintiff is “the insurance proceeds of this case below” as shown in attached Table 1.

(A) pay the remainder after deducting the amount of withholding tax calculated at the rate of 5.5% (5% of local income tax 0.5%) (0.5% of local income tax). [The fact that there is no dispute over grounds for recognition, Gap evidence No. 1-4, Eul evidence No. 1-5, and the purport of the whole pleadings.

2. The plaintiff's assertion and judgment

A. The claimed insurance proceeds of this case fall under Article 21 (1) 21 of the Income Tax Act, and the defendant is obligated to pay KRW 3,529,770 in total of income tax and local income tax equivalent to 16.5% of the insurance proceeds of this case (15% of local income tax) such as the stated "amount to have been actually paid according to the tax rates, etc. set forth in Article 129 (1) 6 (b) of the Income Tax Act and Article 103-13 of the Local Tax Act."

Nevertheless, the Plaintiff, who is a withholding agent, shall withhold only an amount equivalent to 5.5% of the instant insurance proceeds, and withhold 2,353,180 won equivalent to the remaining 11%, and pay all income tax and local income tax to the State on behalf of the Defendant, instead of the Defendant. As such, the Defendant is obliged to pay the Plaintiff KRW 2,353,180 as a return of unjust enrichment.

B. When a withholding agent exercises his/her right to indemnity against a source taxpayer, he/she shall prove the payment of withholding tax.