1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. Basic facts

A. The Plaintiff is a corporation aimed at manufacturing and selling a seal or seal materials, and the Defendant is a person who was employed from November 17, 2016 to work as an intern member in charge of accounting, general affairs, accounting, etc. in the Plaintiff Company and worked as a regular worker from February 17, 2017 to April 12, 2017.

B. The Plaintiff was imposed penalty tax of KRW 10,369,520 and penalty tax of KRW 197,470 on the ground that the Plaintiff failed to submit a tax office’s annual wage and salary income calculation table and retirement income calculation table by March 10, 2017, on the ground that the Plaintiff failed to submit them to the competent tax office by March 10, 2017, which was due to the deadline for submission; and was imposed penalty of KRW 28,030 on the ground that the amount of income tax was not paid within the deadline for filing a revised tax return for January 2017.

[Ground of recognition] Facts without dispute, entry of evidence Nos. 1 and 2, purport of the whole pleadings

2. The parties' assertion

A. The Defendant, as an accounting employee of the Plaintiff Company, was in charge of the calculation of wages, year-end settlement, payment of retirement allowances, etc., but did not submit tax-related documents within the given period and did not pay income tax within the given period to the Plaintiff, thereby resulting in the Plaintiff’s loss of receiving additional tax due to the failure to submit such documents and failure

Therefore, the defendant is liable to compensate the plaintiff for damages equivalent to the above additional tax.

B. The defendant was merely the defendant's intern staff, and only he was in charge of accounting affairs, but did not take charge of tax affairs.

3. Determination

A. The fact that the Plaintiff’s liability for damages was imposed an additional tax of KRW 10,595,020 (i.e., KRW 10,369,520, KRW 197,470, KRW 28,030) because the Plaintiff did not submit tax-related documents within the time limit or did not pay the income tax within the time limit, as seen earlier. According to the purport of each of the evidence Nos. 1 and 2, and of the testimony and arguments of the witness of the first instance trial C, the Defendant at the time.