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1. Defendant B Co., Ltd. shall pay to the Plaintiff KRW 41,705,938 as well as the interest rate from June 17, 2014 to the day of full payment.
Reasons
Comprehensively taking account of the overall purport of the statements and arguments by Gap 1, 2, Eul 4-1, and Eul 4-4 as to the cause of the claim as to the defendant Eul's claim, the plaintiff was employed and retired on November 30, 2013 by entering the defendant Eul Co., Ltd. (hereinafter "Defendant Co., Ltd.") on September 5, 2005, and the plaintiff was unable to receive the payment of unpaid benefits, including the total amount of unpaid benefits of KRW 5,674,70,70, and the amount of salaries paid on September 2013 from the defendant Co., Ltd., the amount of KRW 4,728,917, and KRW 5,674,70,700, the amount of salaries paid on September 2013, and KRW 5,674,700, and KRW 5,674,70, and KRW 379,600,00.
Meanwhile, the Plaintiff is obligated to pay to the Plaintiff the remainder of the wage and retirement allowance of KRW 41,705,938 (= KRW 21,753,017 KRW 39,764,600 - KRW 19,811,679) from the date following the end of the period of obligation to liquidate money and other valuables, as sought by the Plaintiff, the Plaintiff is liable to pay to the Plaintiff the remainder of the wage and retirement allowance of KRW 41,705,938 (i.e., KRW 21,753,017 KRW 39,764,600 - KRW 19,81,679) and damages for delay calculated at the rate of 20% per annum from June 17, 2014 to the date of full payment.
As to the judgment on the argument of the defendant company, since the plaintiff's wage and retirement allowance is calculated on the basis of the amount before deducting taxes such as income tax, it is argued that the actual amount to be paid should be calculated after deducting the amount of taxes. However, it is difficult to establish the obligation of the payer to collect the source tax on the premise that the beneficiary's tax liability is premised on the beneficiary's tax liability for withholding, and the beneficiary's tax liability for withholding income cannot be established in cases where the beneficiary's tax liability is not established. In principle, the obligor to collect the income tax withheld under Article 21 (2) 1 of the Framework Act on National Taxes