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1. The defendant,
A. From July 15, 2019 to Plaintiff (Appointed) KRW 84,769,244 and its related thereto:
(b) the selector;
Reasons
1. Basic facts
A. The Plaintiff (Appointed Party; hereinafter only referred to as the “Plaintiff”) and the designated parties were employed by the machinery manufacturing company B (hereinafter referred to as “B”), and the Plaintiff provided work as a production employee of the said company from February 11, 2016 to June 30, 2019; D from September 4, 2013 to July 14, 2019; E from May 2, 2018 to July 14, 2019; and E from March 4, 2019 to July 14, 2019.
B. B was decided to commence the rehabilitation procedure on July 16, 2019 (Seoul Rehabilitation Court 2019 Gohap100123) and the Defendant was appointed as a custodian.
[Ground of recognition] Unsatisfy, Gap evidence 1 and the purport of whole pleadings
2. In the absence of special circumstances, the Defendant is obligated to pay the total sum of wages, retirement allowances, and other money and valuables (tax year-end refund) during the instant period, and delay damages therefrom, for which the Plaintiff and the designated parties provided labor to the employees B.
Plaintiff 1, on November 1, 2017 through May 15, 2019, KRW 77,034,00, KRW 7579,624, KRW 155,620, KRW 86,169,24 from December 16, 2017 to June 15, 2019, KRW 20,740, KRW 20,743,106, KRW 5,380, KRW 113,213,836, KRW 216, KRW 15,00, KRW 160, KRW 100, KRW 160, KRW 160, KRW 160, KRW 160, KRW 10,000, KRW 160, KRW 360, KRW 10,000, KRW 169, KRW 360,016, KRW 2960, KRW 360,0196.
3. Defendant’s assertion and judgment
A. A. A summary of the claim for deduction of income tax, etc. 1) The instant wage and retirement allowance claimed by the Plaintiff and the designated parties is the amount before deducting various taxes (income tax, wage and salary income tax, local income tax, retirement income tax, and retirement local income tax) and insurance premiums (national pension insurance premiums, health insurance premiums, long-term care insurance premiums, and employment insurance premiums). As such, a beneficiary is obligated to pay only the amount after deducting the aforementioned tax and insurance premiums. 2) The beneficiary’s obligation to pay withholding tax is premised on the beneficiary’s tax liability.