1. On November 14, 2016, the Defendant’s decision to dismiss an application for rectification of tax base and tax amount filed against the Plaintiff shall be revoked.

2...

Basic Facts

On July 1, 2002, the Plaintiff was employed as contractual staff in B Co., Ltd. (hereinafter referred to as “B”), and thereafter, the Plaintiff became a “office staff who does not set the contract period” (hereinafter referred to as “office staff”) in B, and increased the number of regular employees of L0 class newly established on January 1, 2014 according to the agreement between B and Trade Union.

(A) A’s evidence 16-2) A’s 1, B’s 16-2, around May 2015, agreed on the implementation of a desired retirement (hereinafter “instant desired retirement”) (Article 4-1). Accordingly, on June 17, 2015, the Plaintiff received from B a special retirement allowance of KRW 97,850,000, employment assistance payment of KRW 24,00,000, health examination expenses of KRW 1,120,000, and KRW 118,000,000 (hereinafter “the instant special retirement allowance”) in addition to the basic retirement allowance of KRW 29,873,366.

(A) A. At that time, B withheld the income tax of KRW 21,087,326 (hereinafter “the instant income tax”) calculated on the premise that the Plaintiff’s continuous service period from the instant special retirement allowances, etc. was 1.6 years (from January 1, 2014, which was the date of full-time conversion, to June 17, 2015), and the retirement income tax of KRW 21,087,326 (hereinafter “instant income tax”).

(A) (No. 5). The Plaintiff filed a request for rectification of reduction of retirement income tax with the purport that “the Plaintiff’s continuous service period, which serves as the basis for calculating income tax on the instant special retirement allowances, etc., is not 1.6 years but 13 years (from July 1, 2002, which is the first entry date to June 17, 2015, which is the retirement date), and the income tax in this case must be reduced to 5,14,851, which is calculated by 13 years’ continuous service period (hereinafter “instant request for correction”). On November 14, 2016, the Defendant made a disposition to dismiss the said request for correction against the Plaintiff (No. 1; hereinafter “instant disposition”).

On February 8, 2017, the Plaintiff filed an appeal seeking the revocation of the instant disposition, and the Tax Tribunal filed an appeal on May 11, 2017.