1. Of the judgment of the court of first instance, the part against the defendant exceeding the following amount ordered to be paid shall be revoked.

1. The assertion and judgment

A. The Plaintiff provided labor under employment by the Defendant from July 1, 2017 to January 31, 2018, and the Defendant’s delayed payment of KRW 3,00,000 to the Plaintiff from January 1, 2018 to January 31, 2018 is recognized either as having no dispute between the parties or as having entered in the evidence Nos. 1 to 3. Thus, barring any special circumstance, the Defendant is liable to pay to the Plaintiff the overdue payment of KRW 3,00,000 and damages for delay calculated at the rate of KRW 20% per annum as stipulated in the Labor Standards Act from February 15, 2018 to the date of full payment, which is 14 days after the date of the Plaintiff’s retirement.

B. The defendant asserts that the above amount should be deducted from the amount equivalent to the wages that the defendant should pay to the plaintiff, as the plaintiff's employer, since the defendant withheld 293,170 won, such as the 4th insurance premium and income tax, etc.

However, as a matter of principle, the obligor’s obligation to pay withholding income tax is established at the time of payment of income and the time of establishment of the obligor’s obligation to pay income corresponding thereto. Thus, the payer cannot collect and deduct the source tax in advance before the payment date of the above income amount, and the scope of income itself is the income subject to withholding, and the scope of income itself does not reduce the source tax amount as a matter

(See Supreme Court Decision 94Da23180 Decided September 23, 1994, etc.). This legal doctrine likewise applies to national pension contributions, national health insurance premiums, and employment insurance premiums under Article 88-2(1) of the National Pension Act, Article 79(1) of the National Health Insurance Act, and Article 16-2(1) of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (see, e.g., Supreme Court Decision 2012Da85472, 85479, 85489, 85496, 85502, etc.). Accordingly, the Defendant’s judgment becomes final and conclusive, and thus remuneration to the Plaintiff.