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1. The Defendant shall pay to the Plaintiff KRW 30,923,765 and the interest rate of KRW 20% per annum from January 15, 2017 to the day of full payment.
Reasons
1. Facts of recognition;
A. The following facts do not conflict between the parties, or may be acknowledged by comprehensively taking account of the overall purport of the pleadings as set forth in the evidence Nos. 1 and 2, and only the descriptions set forth in the evidence Nos. 1 and 2 are insufficient to reverse it, and no other counter-proof exists.
(1) From August 1, 2013 to December 31, 2016, the Plaintiff was serving in the Defendant Company and retired from office.
(2) The Defendant delayed payment of KRW 33,123,765, including the Plaintiff’s wage 24,367,630 (including the amount refunded for year-end tax settlement) and retirement allowance 8,932,375.
B. Meanwhile, the fact that the Plaintiff received 2.2 million won as advance payment while working for the Defendant Company is recognized by the Plaintiff itself.
2. The assertion and judgment
A. According to the above facts finding as to the cause of the claim, the Defendant is obligated to pay to the Plaintiff 30,923,765 won (=3,123,765 won - 2,200,000 won) and damages for delay at the rate of 20% per annum as prescribed by the Labor Standards Act from January 15, 2017 to the date of full payment, barring any special circumstances.
B. The defendant's assertion (1) asserts that the tax and public charges to be withheld from the plaintiff's wage and retirement allowance should be deducted.
(2) Under the Income Tax Act, a payer of income amount bears the obligation to pay withholding taxes on the premise of a beneficiary’s obligation to pay withholding taxes. Therefore, in a case where a beneficiary’s obligation to pay withholding taxes is not established, the payer’s obligation to pay withholding taxes cannot be established. In order to establish a beneficiary’s obligation to pay withholding taxes, income which is subject to income tax should be generated. Here, in order to realize that income has accrued, it
Even if the right to receive income is realized, it should be confirmed to be considerably mature, and between the payer and the recipient of the income.