1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. The Plaintiff operated a pharmacy under the trade name of “C pharmacy”, and the Defendant served as a pharmacist at the above pharmacy from July 18, 2013 to April 17, 2015.

B. The Defendant received 4 million won as monthly salary from the Plaintiff during the above period of work, and received 7,002,730 won as retirement allowance on July 29, 2015.

[Reasons for Recognition] Unsatisfy, Gap evidence 5, Eul evidence 7, the purport of the whole pleadings

2. Determination

A. The plaintiff asserted that the plaintiff did not withhold the income tax, local income tax, pension premium, national health insurance premium, employment insurance premium, and long-term care insurance premium to be borne by the defendant, while paying 4 million won per month to the defendant as a salary, and the plaintiff paid all the above income tax, etc. In the end, the plaintiff asserts that the defendant has a duty to return the above unjust enrichment to the plaintiff, since he obtained without any legal ground the profit equivalent to the above amount.

In this regard, the Defendant agreed to receive KRW 4 million per month from the Plaintiff and the Defendant, so that the Plaintiff’s payment of income tax, etc. does not constitute unjust enrichment to the Defendant.

B. In full view of the records of this case and the records of this case Nos. 5, 9, and 15 and the purport of the entire pleadings, the following circumstances are recognized.

The reason why the Plaintiff did not withhold income tax, etc. from the Defendant’s pay is difficult to understand the correct amount of deduction. However, in light of the practice of general year-end settlement and the Defendant’s practice, monthly salary is fixed at KRW 4 million per month, which makes it difficult to understand it easily. The Defendant’s opportunity for year-end settlement twice during the Defendant’s work, but did not request the Defendant to return income tax, etc., and the Plaintiff’s retirement allowance is 14 days after the Defendant’s retirement.