1. The Defendant shall pay to the Plaintiff KRW 26,390,151 and the interest rate of KRW 20% per annum from April 15, 2015 to the day of complete payment.

1. Where there is no dispute between the parties to the determination on the cause of the claim, or where the purport of the entire pleadings is added to the statement in subparagraph 1, the fact that the Plaintiff was employed by the Defendant on January 2, 2014 and retired from office until March 31, 2015, and that the Plaintiff was unable to receive wages of KRW 1,822,130 for September 2, 2014, wages of KRW 4,250,00 for October 2, 2014, wages of KRW 4,250,00 for December 2, 2014, and KRW 5,286,30 for retirement allowances of KRW 1,504,90 for year-end settlement refund, and retirement allowances of KRW 75,730 for the retired person and KRW 390,151 for each of March 2, 2015.

According to the above facts, barring any special circumstance, the Defendant is obligated to pay to the Plaintiff damages for delay calculated at the rate of 20% per annum from April 15, 2015 to the date of full payment, which is 26,390,151 won in total and 14 days after the retirement date of the above wage, etc. to the Plaintiff.

2. The defendant's assertion argues that the amount claimed by the plaintiff is the whole amount of national taxes and local taxes deduction for the fourth insurance and wages, and that the above amount should be deducted.

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 of a recipient 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 as a matter of course.

This legal doctrine also applies to the collection and deduction of national pension premiums, national health insurance premiums, employment insurance premiums, and employment insurance premiums under Article 88-2(1) of the National Pension Act, Article 79(1) of the National Health Insurance Act, and Article 16-2(1) of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance.