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(영문) 부산지방법원 2015.06.09 2015가단8021
임금
Text

1. The Defendant’s KRW 32,886,205 to Plaintiff A, KRW 39,762,570 to Plaintiff B, and each of the said money from February 10, 2015.

Reasons

1. According to the overall purport of Gap evidence Nos. 1 and 2 as to the cause of the claim and the entire pleadings, the plaintiff Eul is employed by the defendant who provides construction machinery leasing business in the name of "D" from Sep. 15, 2009 to Nov. 30, 2014, and the plaintiff Eul is liable to pay the plaintiff's unpaid wages of 13,500,000 won to Nov. 1, 2014, and the unpaid retirement allowances of 19,386,205 won, including the unpaid retirement allowances of 17,509,210,2222,253,205 won to Nov. 2, 2008 to Nov. 9, 2014, and the defendant is liable to pay the plaintiff's unpaid wages of 205,2000 won to each of the above plaintiff's retirement allowances of 32,86,207,207,397,205, and 2057.

2. The defendant's assertion asserts that the amount of withholding taxes, such as Party A's pay and resident tax, and national pension insurance, should be deducted when paying wages from the claim amount of this case claimed by the plaintiffs.

On the other hand, the obligation to pay the income tax withheld under Article 21(2)1 of the Framework Act on National Taxes is established when the amount of income is paid, in principle, at the time of the payment of the amount of income, and the time of the establishment of the obligation to accept the recipient corresponding thereto. Thus, the payer is unable to collect and deduct the source tax prior to the time of payment of the amount of income. The scope of income subject to withholding does not automatically reduce the amount of income by itself (see, e.g., Supreme Court Decisions 94Da23180, Sept. 23, 1994; 91Da38075, May 26, 1992). The defendant's above assertion is without merit.

3. Conclusion, the plaintiffs.

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