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(영문) 서울중앙지방법원 2013.12.12 2012가합35465
임금 등
Text

1. The Defendants shall jointly and severally serve as the Plaintiff KRW 569,627,515 and as a result, from May 12, 2012 to December 12, 2013.

Reasons

1. Facts of recognition;

A. On August 6, 2010, the Plaintiff and the Defendants agreed to receive 25% of the basic salary, as well as the amount equivalent to 100% of the basic salary, from September 1, 2010 to August 31, 2020, at the maternity identification center of DP (former title: EP) operated jointly by the Defendants. The Plaintiff agreed to receive 1,200,000 won from the Defendants based on the basic salary;

B. From September 2010 to March 2012, the Plaintiff worked at the above organ transplant center. The monthly sales at the organ transplant center from October 2010 to March 2012 are as indicated in the “Sales” column of the attached Table on the performance-based rates; and the Plaintiff received each money indicated in the “prepaid performance rate” column of the same Table from the Defendants each month during the aforementioned period.

(1) The Defendants asserted that the Defendants paid the Plaintiff the piece rate in the “pre-paid performance rate” column of the “the Defendant’s performance rate sheet” as indicated in the attached Table to the Plaintiff during the above period; however, there is no evidence to prove that the Defendants paid performance rate exceeding the extent of the above recognition to the Plaintiff during the above period. 【The ground for recognition】 The Plaintiff did not have any dispute, the entry of the evidence Nos. 1, 15, and Nos. 8 and 12 (including the number of pages), the witness F’s testimony

2. The parties' assertion

A. The phrase “a simple tax” that the Plaintiff agreed to deduct from the monthly sales of the organ transplant center in relation to the calculation of piece rates under the labor contract that the Plaintiff entered into with the Defendants ought to be deemed as value-added tax. Since the medical service provided by the organ transplant center is exempted from value-added tax, there is no simple tax to be deducted from the monthly sales of the organ transplant center in calculating piece rates.

Therefore, the defendants are piece rates to each plaintiff, and since October 2010.

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