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The defendant shall pay 97,678,239 won to the plaintiff and 12% per annum from January 23, 2020 to the day of complete payment.
Reasons
1. Facts of recognition;
A. The Plaintiff was employed by the Defendant on June 20, 2017, and thereafter retired from office on July 19, 2019.
B. However, the Defendant did not pay the Plaintiff wages and retirement allowances in total amounting to KRW 97,678,239.
[Ground of recognition] Unsatisfy, entry of Gap evidence 1, purport of whole pleadings
2. Determination
A. According to the above facts as to the cause of the claim, the defendant is obligated to pay to the plaintiff 97,678,239 won such as the above-paid wages and retirement allowances, and damages for delay calculated at the rate of 12% per annum under the Act on Special Cases Concerning Expedition, etc. of Legal Proceedings as the plaintiff seeks from January 23, 2020 to the day of complete payment, which is clear that it is the day following the delivery date of the original copy of the payment order of this case
B. As to the Defendant’s assertion, the Defendant asserts that the wage and salary income tax, national pension premium, national health insurance premium, etc. subject to withholding should be deducted from the Defendant’s wage claimed by the Plaintiff, and that the amount corresponding to each of the above items should also be deducted from the retirement allowance. (2) In principle, the obligor’s obligation to pay withholding income tax is established when the amount of income is paid, and the corresponding beneficiary’s obligation to pay is established when the amount of income is paid. Therefore, the payer cannot collect and deduct the source tax prior to the payment date of the above amount of income, and the scope of income itself is the income subject to withholding, and the scope of income does not automatically reduce the amount of income. This legal doctrine likewise applies to the collection and deduction of national pension premiums, national health insurance premiums, employment insurance premium, etc. (see, e.g., Supreme Court Decision 2012Da8472, 85489, 85496, 8502, Feb. 12, 2015).