1. The Defendant shall pay to the Plaintiff KRW 30,019,621 and the interest rate of KRW 20% per annum from November 11, 2017 to the date of full payment.

1. Although the Plaintiff, under employment by the Defendant, provided labor from September 9, 2009 to October 27, 2017, as a judgment on the cause of the claim, and retired from office, the fact that the Plaintiff did not receive the total of KRW 30,01,00,00 for the portion of October 2017, including KRW 1,820,00,00 for retirement allowances, and retirement allowances of KRW 28,19,621, as well as KRW 30,019,621 for retirement allowances of KRW 28,0

Therefore, barring special circumstances, the Defendant is obligated to pay to the Plaintiff the above KRW 30,019,621 as well as damages for delay calculated at the rate of 20% per annum from November 11, 2017 to the date of full payment, which 14 days after the retirement date, to the Plaintiff.

2. The defendant's assertion and judgment

A. The Defendant asserts that the amount should be deducted, as the Plaintiff paid KRW 1,163,70 as the Plaintiff’s business income tax from February 28, 2017 to October 31, 2017.

On the other hand, it is difficult to view that a payer of income under the Income Tax Act bears the obligation to pay withholding taxes on the basis of a beneficiary’s obligation to pay withholding taxes, and where a beneficiary’s obligation to pay withholding taxes is not established, a payer’s obligation to collect withholding taxes on the basis of such premise cannot be established (see Supreme Court Decision 94Da23180, Sept. 23, 1994). As seen earlier, apart from the fact that the Plaintiff who is a worker bears the obligation to pay withholding taxes on the labor income, it cannot be deemed that the Plaintiff bears the obligation to pay withholding taxes on the labor income, and therefore, it is difficult to view that the payment of business income tax

B. The defendant asserts that the deduction of retirement income tax should be deducted from 720,650 won of retirement income tax, which is the source tax to be paid later for the plaintiff.

In principle, the obligation to pay income tax withheld under Article 21 (2) 1 of the Framework Act on National Taxes is established when the amount of income is paid.