The defendant's appeal is dismissed.

1. A summary of the grounds for appeal does not constitute “all money or valuables” under Article 36 of the Labor Standards Act, which shall be paid within 14 days from the date of worker’s retirement, due to the settlement of accounts at the end of 2015.

The Defendant had already retired from the instant partnership around February 2016, which was the time when the obligation to pay refund money was occurred at the end of the year 2015.

2. Determination 1) The amount of refund on the settlement of accounts at the end of the year’s year’s wage and salary income tax on the time when the cause for payment occurred to a retired employee falls under “wages, compensations, and all other money and valuables to be paid by the employer within 14 days from the time when the cause for payment occurred” as prescribed by Article 36 of the Labor Standards Act (see Supreme Court Decision 2009Do2357, May 26, 201). In addition, when the source collector pays the wage and salary income for the month when the retired employee retires, he/she shall calculate the global income tax standard, the global income calculation tax amount, and the deducted tax amount, and additionally collect the additional tax amount, and where the total amount of the source tax and the deducted tax amount exceeds the global income calculation amount, such excess amount shall be refunded to the income earner (Article 137 subparag. 1 and 2 of the Income Tax Act). Therefore, the wage and salary income payment date of the retired employee shall be a refund on the settlement date

2) The Defendant, on August 28, 2015, resigned from the position of the president of the instant union under the Labor Standards Act on August 28, 2015

Since it is argued that around September 10, 2015, the defendant bears the obligation to pay the annual settlement refund to E.

On August 28, 2015, the Defendant issued to E a letter of resignation of the president of the instant association and a letter of delegation of duties of the president (2 rights 62-64 pages of investigation record), and E, from an investigative agency to a director of the instant association, including the principal around early September 2015, the Defendant resigned at the request of the director of the instant association, including the principal, and the principal acting for the president of the instant association for three days thereafter.