1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. Comprehensively taking account of the purport of evidence No. 1 of the judgment as to the cause of the claim, the Plaintiff is obligated to pay to the Plaintiff damages for delay calculated at the rate of 20% per annum as stipulated in the Labor Standards Act from October 10 to March 19, 2018, on the ground that the Plaintiff retired from office while serving in the Defendant Company from March 19, 2018, and the Defendant Company’s wages that the Plaintiff did not pay to the Plaintiff may be recognized as constituting a total of 2,104,440 won. As such, the Defendant is obliged to pay to the Plaintiff damages for delay calculated at the rate of 20% per annum from April 3, 2018 to the date of full payment after 14 days from

2. The defendant's assertion asserts that the defendant should deduct taxes from the wages to be paid to the plaintiff.

In principle, the obligation to pay income tax withheld under Article 21 (2) 1 of the Framework Act on National Taxes is established when the amount of income is paid, and the corresponding recipient's obligation to pay such income is established when the amount of income is paid. Therefore, the payer is unable to collect and deduct the source tax prior to the due date of the income amount, and the scope of income subject to withholding does not automatically reduce the amount of income by itself due to the income subject to withholding.

(Supreme Court Decision 94Da23180 delivered on September 23, 1994). Accordingly, the defendant's above assertion cannot be accepted.

3. In conclusion, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed.