1. The defendant shall have the amount corresponding to each of the corresponding amounts stated in the annexed sheet claim column to the plaintiff (appointed party) and the selected.

In full view of the purport of evidence No. 1, evidence No. 2-1, evidence No. 2-4, and each of the statements and arguments No. 3, the plaintiff (appointed party) and the appointed parties can be acknowledged that they were employed by the defendant and retired from office while providing labor during each service period indicated in the attached Table, and they did not receive wages equivalent to the amount of each claim stated in the attached Table.

The defendant asserts that the above unpaid wages should be deducted in advance from four major insurance premiums, such as national health insurance premiums.

In principle, the obligation of a person liable to collect income tax withheld at source is established when the amount of income is paid and the time when the obligation to collect the amount of income is established. Thus, the payer cannot collect or deduct the source tax in advance before the said amount of income is paid, and the scope of income per se is the income subject to withholding, and the scope of income per se does not reduce the source tax amount.

(대법원 1994. 9. 23. 선고 94다23180 판결 등 참조). 이러한 법리는 국민겅강보험료 등 4대 보험료의 징수공제에 관하여도 마찬가지로 적용되므로, 피고의 위 주장은 이유 없다.

Therefore, the defendant is obligated to pay to the plaintiff (appointed party) and the appointed party the amount corresponding to the claim amount in attached Form No. 14 days from the date of retirement and damages for delay at the rate of 20% per annum as provided by the Labor Standards Act from each initial date to the date of full payment.

The claims of the plaintiffs (appointed parties) and the designated parties shall be accepted on the ground of the reasons.