1. The Defendant shall pay to the Plaintiff KRW 48,201,908 and the interest rate of KRW 20% per annum from May 22, 2016 to the day of complete payment.

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 the Plaintiff damages for delay at the rate of 20% per annum as prescribed by the Labor Standards Act and the Enforcement Decree of the Labor Standards Act from November 19, 1996 to May 7, 2016, with retirement allowances paid by the Defendant to the Plaintiff from 48,201,98. According to the above facts of recognition, the Defendant is obligated to pay the Plaintiff damages for delay at the rate of 48,201,908 won of retirement allowances and its 14th day following the date of retirement to 14th day after the date of complete payment.

2. As to the Defendant’s assertion, the Defendant asserts to the effect that KRW 1,623,90 should be deducted or offset from the instant retirement allowance, including retirement income tax of KRW 920,630, local income tax of KRW 92,060, national pension conversion amount of KRW 511,300, and provisional payment of KRW 100,000, respectively.

On the other hand, 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 corresponding recipient's obligation to pay the income tax is established when the amount of income is paid. Thus, the payer is prohibited from collecting and deducting the source tax prior to the payment date of the above amount of income, and the scope of income itself cannot be said to be reduced by the amount of the source tax as a matter of course on the ground that it is the income subject

(See Supreme Court Decision 91Da38075 delivered on May 26, 1992). In addition, since wages are paid in full to workers in currency directly, it is in principle that the employer does not offset against the worker's wage claims with the worker's claim against the worker. This is to protect the worker in an economic and social subordinate relationship. This is also true since the worker's retirement allowance that the worker is entitled to receive has the nature of wage.

Labor Standards Act.