The defendant shall pay 4,019,920 won to the plaintiff and 20% per annum from January 28, 2020 to the day of complete payment.

1. Comprehensively taking account of the overall purport of the statement and alteration theory as to the cause of the claim Gap's evidence No. 1, the plaintiff was employed by and provided labor to the defendant from October 28, 2013 to January 13, 2020, and the plaintiff was unable to receive 68,412,523 won in total as of the date of retirement, and the plaintiff was paid 24,392,603 won from the defendant. Since the plaintiff was paid 24,392,603 won to the defendant, the defendant is obligated to pay the plaintiff unpaid wages and retirement pay to the plaintiff (68,412,523 won - 24,392,603 won) and the amount of damages calculated at a rate of 20% per annum as provided by the Labor Standards Act from January 28, 202 to the date of full payment.

2. The defendant's assertion asserts that the amount of tax collected at source should be deducted from the unpaid wages and retirement allowances to be paid to the plaintiff.

Under the Income Tax Act, a beneficiary’s obligation to pay the source tax is premised on a beneficiary’s obligation to pay the source tax, and where a beneficiary’s obligation to pay source tax is not established, a payer’s obligation to collect source tax is also established.

The duty to pay income tax collected at source under Article 21 (2) 1 of the Framework Act on National Taxes is established when income is paid in principle at the time when income is paid, and there is also the time when the recipient's obligation to pay income tax is established.

As such, the payer cannot deduct the source tax amount prior to the payment date of the above income amount, and the scope of income per se is the income subject to the source collection does not automatically reduce the source tax amount (see Supreme Court Decision 94Da23180, Sept. 23, 1994, etc.). Such legal principle concerns the collection of insurance premium for the national pension insurance, Article 88-2(1) of the National Pension Act, Article 79(1) of the National Health Insurance Act, and the industrial accident compensation insurance.