1. The Defendant’s KRW 4,913,112 with respect to the Plaintiff and the ratio of KRW 20% per annum from February 21, 2019 to the full payment date.

1. Facts of recognition;

A. The plaintiff is working for the defendant company

May 1, 2018.

B. From April 14, 2016 to May 11, 2018, the Defendant representative C was sentenced to a summary order of KRW 700,000,000 due to the violation of the Labor Standards Act, on the ground that the Plaintiff did not pay the total of KRW 29,162,68,97,000 for retirement pay of KRW 11,732,687, overtime work and holiday work allowance of KRW 4,194,85, annual paid leave allowance of KRW 1,301,064, weekly paid leave allowance of KRW 8,27,968, weekly paid leave allowance of KRW 8,27,968, and the said order became final and conclusive.

C. On February 20, 2019, the Defendant withheld 581,720 won from the said KRW 29,168,974 to the Plaintiff and remitted KRW 28,587,254 to the Plaintiff.

[Reasons for Recognition: Facts without dispute, Gap2 through 4, 12 through 16, each entry in Eul 1 through 3, and the purport of the whole pleadings]

2. Judgment on the plaintiff's assertion

A. The plaintiff's assertion that the plaintiff's retirement allowance is paid to the plaintiff 21,516,520 won, annual allowance of 6,560,325 won, pre-paid allowance of 8,904,240 won, overtime allowance of 37,199,221 won, weekly holiday allowance of 3,812,694 won, weekly holiday allowance of 12,570,000 won, and unpaid interest interest of 13,513,797 calculated by deducting the amount of 28,587,254 won paid by the defendant from the amount of 28,587,255,148 won, and delay damages therefrom.

B. The evidence presented by the Plaintiff alone is difficult to recognize that the unpaid retirement allowance or each allowance has been paid as alleged by the Plaintiff.

As seen in the foregoing paragraph, the sum of unpaid retirement allowances, etc. is KRW 29,168,974, and damages for delay at the rate of 20% per annum under the Labor Standards Act from May 26, 2018 after 14 days from the date of dismissal to February 20, 2019, shall be KRW 4,331,392 (=29,168,974 x 0.2 x 271/365).

Meanwhile, 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 corresponding recipient's obligation to pay is satisfied.