The defendant shall make the money stated in the "written claim amount" column in the attached Table to the plaintiff (Appointed Party) and the designated parties, as well as to them.

If the purport of the entire argument is added to the statement in Gap evidence No. 1, the plaintiff (Appointed Party) and the designated parties provided labor under employment by the defendant during the period specified in the attached Table “period of service” as stated in the attached Table, but they did not receive wages and retirement allowances as stated in the attached Table “amount of claim”.

Therefore, barring any special circumstance, the Defendant is obligated to pay the Plaintiff (Appointed) and the appointed parties the amount of compensation for delay calculated at the rate of 20% per annum under the Labor Standards Act from the date of entry to the date of full payment of the amount of the unpaid wages, retirement allowances, and the “amount of delay damages” in the attached Table attached thereto.

In this regard, the defendant asserts that the retirement income tax should be deducted from the amount claimed by the plaintiff (appointed parties) and the designated parties.

Under the Income Tax Act, a payer of income amount bears the obligation to pay withholding taxes on the premise that a recipient’s source tax liability is a premise for a recipient’s source tax liability, and where a recipient’s source tax liability is not established, a payer’s obligation to collect source tax cannot be established. In principle, the obligation to pay withholding income tax on 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 at the time of payment, and the corresponding time when the recipient’s obligation to pay withholding income is established is also the same as the time when the recipient’s obligation to collect source tax is established. Therefore, the payer cannot deduct the source tax in advance before the payment

(See Supreme Court Decision 94Da23180 delivered on September 23, 1994). According to the above legal principle, the Defendant’s judgment became final and conclusive, and accordingly, withheld the income tax at the stage of paying retirement allowances to the Plaintiff (Appointed Party) and the designated parties.