1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

The Plaintiff was employed by the Defendant who runs a construction business, and engaged in funeral work from November 4, 201 to January 20, 201, and retired from office on January 20, 2012. However, the Plaintiff did not receive a total of KRW 3,160,000 won for wages of December 2, 2011 and KRW 1,260,000 for wages of January 1, 201 from the Defendant, and KRW 3,160,000 for wages of 1.9

Therefore, the Defendant is obligated to pay to the Plaintiff 3.16 million won and damages for delay calculated at the rate of 20% per annum as stipulated in the Labor Standards Act from February 4, 2012 to the date of full payment after 14 days from the above retirement date.

Accordingly, the defendant asserts that since the defendant is liable to withhold taxes from the wage of the above recognition that he is liable to pay to the plaintiff, the amount equivalent to taxes may be deducted or the defendant may refuse to pay the amount equivalent to taxes. Thus, even if the defendant bears the obligation to withhold taxes, the obligation to pay the income tax withheld under the Framework Act on National Taxes is established when it pays the amount of income in principle and the corresponding time when the obligation to collect the income tax is established is also the same (see Supreme Court Decision 91Da38075 delivered on May 26, 1992). Thus, the defendant, the payer, cannot collect and deduct the source tax in advance prior to the payment of the above amount of income, and the scope of income subject to withholding cannot be said to be reduced to the amount of the source tax as a matter of course, on the ground that it is the income subject to withholding. Thus, the defendant's above assertion is without merit

Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed, and it is so decided as per Disposition.