1. The defendant shall make up for the plaintiff (appointed party) and the appointed party the "amount of his/her seal" in the attached Table 1.

1. In full view of the purport of the argument in Gap evidence No. 1 as to the cause of the claim, it is recognized that the plaintiff (appointed party) and the appointed party (hereinafter referred to as "the plaintiff, etc.") were employed by the defendant on each corresponding date stated in the "date of retirement" in the attached Table No. 1, and were retired from office on each corresponding date stated in the "date of retirement" in the attached Table No. 1, and that the defendant did not pay the plaintiff, etc. each corresponding wage and the "paid retirement allowance" stated in the "date of retirement" stated in the same Table.

Therefore, the Defendant is obligated to pay each of the damages for delay calculated at the rate of 20% per annum as stipulated in the Labor Standards Act from September 4, 2014 (the day after the 14th day from August 20, 2014, which is the date of the final retirement of the Plaintiff, etc.) to the day of full payment with respect to each of the relevant money in the “amount for human use” as stated in the attached Table 1 with the unpaid wage and retirement allowance attached to the Plaintiff, etc.

2. Judgment on the defendant's assertion

A. The defendant asserts that income tax and national health insurance premiums, national pension insurance premiums, employment insurance premiums, and long-term care insurance premiums that the defendant is liable to withhold should be deducted from the wages and retirement allowances that the defendant pays to the plaintiff

However, it is assumed that the payer of the income amount under the Income Tax Act bears the obligation to pay withholding taxes on the premise of the beneficiary's obligation to pay withholding taxes, and where the beneficiary's obligation to collect the source tax is not established, the payer's obligation to collect the source tax cannot be established. The obligation to pay the income tax withheld under Article 21 (2) 1 of the Framework Act on National Taxes is established when the amount of income is paid in principle, and the time when the recipient's obligation to pay withholding taxes