서울고등법원 | 2017-02-17 | 2016나2044088
확보한 수집 내용입니다. 전문 여부와 앞뒤 누락, 문단·표·공백의 원형 보존은 확인되지 않았습니다.
공식 원문 미확인
- 달리 제1심의 사실 인정과 판단을 뒤집을 만한 자료를 발견할 수 없으므로 회사의 항소이유는 받아들일 수 없음.
3. 미지급 임금 산정 시 소득세 및 4대 보험료 공제 여부
- 법리: 미지급 임금채권의 존부나 범위에 관하여 소송으로 다투고 있는 경우, 임금 즉 수익이 현재 확정된 상태라고 할 수 없으므로 이를 전제로 하는 원천적인 공제는 허용될 수 없음.
- 법원의 판단:
- 원고와 피고 간에 미지급 임금채권의 존부나 범위에 관하여 해당 소송으로 다투고 있는 이상 근로자의 임금 즉, 수익이 현재 확정된 상태라고 할 수 없어 이를 전제로 하는 원천적인 공제는 허용될 수 없음.
- 대법원 1992. 5. 26. 선고 91다38075 판결 등 참조.
- 따라서 회사의 이 부분 주장은 받아들일 수 없음.
관련 판례 및 법령
- 민사소송법 제420조: 항소심은 제1심 판결을 인용할 수 있음.
- 근로기준법 제2조: 임금의 정의.
- 대법원 1992. 5. 26. 선고 91다38075 판결: 미지급 임금채권 소송 중 원천적 공제 불허.
검토
- 본 판결은 제1심 판결의 사실 인정 및 판단을 대부분 유지하면서, 항소심에서 추가된 쟁점들에 대해 명확한 판단을 내렸음.
- 특히, 임금의 범위에 대한 판단 시 수당의 임금성 여부를 판단하는 기준과 미지급 임금 소송 중 원천징수 공제의 부당성에
{"source_kind": "bigcase_html", "member_only": true, "extraction_method": "fallback_body", "ai_summary": "# \uc9d1\ud589\uad00 \uc0ac\ubb34\uc6d0\uc758 \ubbf8\uc9c0\uae09 \uc784\uae08 \ubc0f \uc7ac\ucc44\uc6a9 \uac70\ubd80 \uc815\ub2f9\uc131 \uad00\ub828 \ud56d\uc18c\uc2ec \ud310\uacb0\n## \uacb0\uacfc \uc694\uc57d\n- \ud53c\uace0\uc758 \ud56d\uc18c\uc640 \uc6d0\uace0\uc758 \ubd80\ub300\ud56d\uc18c\ub97c \ubaa8\ub450 \uae30\uac01\ud568.\n- \ud56d\uc18c\ube44\uc6a9\uacfc \ubd80\ub300\ud56d\uc18c\ube44\uc6a9\uc740 \uac01\uc790 \ubd80\ub2f4\ud568.\n## \uc0ac\uc2e4\uad00\uacc4\n- \uc6d0\uace0\ub294 \ud53c\uace0\uc758 \uc9d1\ud589\uad00 \uc0ac\ubb34\uc6d0\uc73c\ub85c \uadfc\ubb34\ud558\uc600\uc74c.\n- \uc6d0\uace0\ub294 \uc9d5\uacc4\ucc98\ubd84(\uc815\uc9c1)\uc744 \ubc1b\uc558\uace0, \uc774\ud6c4 \uc7ac\ucc44\uc6a9\uc774 \uac70\ubd80\ub428.\n- \uc6d0\uace0\ub294 \ubbf8\uc9c0\uae09 \uc784\uae08(\uc9d1\ud589\uc218\ub2f9, \uc790\uccb4\uac10\uc815\ub8cc\uc218\ub2f9) \uc9c0\uae09 \ubc0f \uc7ac\ucc44\uc6a9 \uac70\ubd80\uc758 \ubd80\ub2f9\uc131\uc744 \uc8fc\uc7a5\ud568.\n- \ud53c\uace0\ub294 \uc6d0\uace0\uc758 \ube44\uc704\ud589\uc704(\uc6b0\uc6d4\uc801 \uc9c0\uc704 \uc774\uc6a9, \ud2b9\uc815 \uc5c5\uccb4 \ud3b8\uc758 \uc81c\uacf5)\ub97c \uc8fc\uc7a5\ud558\uba70 \uc815\uc9c1\ucc98\ubd84 \ubc0f \uc7ac\ucc44\uc6a9 \uac70\ubd80\uc758 \uc815\ub2f9\uc131\uc744 \uc8fc\uc7a5\ud568.\n- \ud53c\uace0\ub294 \ub610\ud55c \ubbf8\uc9c0\uae09 \uc784\uae08 \uc0b0\uc815 \uc2dc \uc18c\ub4dd\uc138 \ubc0f 4\ub300 \ubcf4\ud5d8\ub8cc \uacf5\uc81c\uac00 \ud544\uc694\ud558\ub2e4\uace0 \uc8fc\uc7a5\ud568.\n## \ud575\uc2ec \uc7c1\uc810, \ubc95\ub9ac \ubc0f \ubc95\uc6d0\uc758 \ud310\ub2e8\n### 1. \uc9d1\ud589\uc218\ub2f9 \ubc0f \uc790\uccb4\uac10\uc815\ub8cc\uc218\ub2f9\uc758 \uc784\uae08\uc131 \uc5ec\ubd80\n- **\ubc95\ub9ac**: \uadfc\ub85c\uae30\uc900\ubc95 \uc81c2\uc870\uc5d0\uc11c \uc815\ud558\ub294 \uc784\uae08\uc740 \uc0ac\uc6a9\uc790\uac00 \uadfc\ub85c\uc758 \ub300\uac00\ub85c \uadfc\ub85c\uc790\uc5d0\uac8c \uacc4\uc18d\uc801\u00b7\uc815\uae30\uc801\uc73c\ub85c \uc9c0\uae09\ud558\ub294 \uae08\uc6d0\uc73c\ub85c\uc11c \ub2e8\uccb4\ud611\uc57d, \ucde8\uc5c5\uaddc\uce59, \uae09\uc5ec\uaddc\uc815, \uadfc\ub85c\uacc4\uc57d, \ub178\ub3d9\uad00\ud589 \ub4f1\uc5d0 \uc758\ud558\uc5ec \uc0ac\uc6a9\uc790\uc5d0\uac8c \uadf8 \uc9c0\uae09\uc758\ubb34\uac00 \uc9c0\uc6cc\uc838 \uc788\ub294 \uac83\uc744 \uc758\ubbf8\ud568.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- \uc744 \uc81c26, 30, 43\ud638\uc99d\uc758 \uac01 \uae30\uc7ac\ub098 \ub2f9\uc2ec \uc99d\uc778 AB\uc758 \uc99d\uc5b8\ub9cc\uc73c\ub85c\ub294 \uc704 \uc218\ub2f9\ub4e4\uc774 \ud53c\uace0\uac00 \uadfc\ub85c\uc758 \ub300\uac00\ub85c \uacc4\uc18d\uc801\u00b7\uc815\uae30\uc801\uc73c\ub85c \uc6d0\uace0\uc5d0\uac8c \uc9c0\uae09\ud558\ub294 \uae08\uc6d0\uc73c\ub85c\uc11c \ub2e8\uccb4\ud611\uc57d, \ucde8\uc5c5\uaddc\uce59, \uae09\uc5ec\uaddc\uc815, \uadfc\ub85c\uacc4\uc57d, \ub178\ub3d9\uad00\ud589 \ub4f1\uc5d0 \uc758\ud558\uc5ec \ud53c\uace0\uc5d0\uac8c \uadf8 \uc9c0\uae09\uc758\ubb34\uac00 \uc9c0\uc6cc\uc838 \uc788\ub294 \uadfc\ub85c\uae30\uc900\ubc95 \uc81c2\uc870\uc5d0\uc11c \uc815\ud558\ub294 \uc784\uae08\uc774\ub77c\uace0 \ubcf4\uae30\uc5d0 \ubd80\uc871\ud558\uba70, \ub2ec\ub9ac \uc774\ub97c \uc778\uc815\ud560 \uc99d\uac70\uac00 \uc5c6\uc74c.\n- \ub530\ub77c\uc11c \uc6d0\uace0\uc758 \uc774 \ubd80\ubd84 \uc8fc\uc7a5\uc740 \uc774\uc720 \uc5c6\uc74c.\n### 2. \uc6d0\uace0\uc758 \ube44\uc704\ud589\uc704 \uc778\uc815 \uc5ec\ubd80 \ubc0f \uc815\uc9c1\ucc98\ubd84, \uc7ac\ucc44\uc6a9 \uac70\ubd80\uc758 \uc815\ub2f9\uc131\n- **\ubc95\ub9ac**: \uc9d5\uacc4\uc7ac\ub7c9\uad8c \ub0a8\uc6a9 \uc5ec\ubd80 \ubc0f \uc7ac\ucc44\uc6a9 \uac70\ubd80\uc758 \uc815\ub2f9\ud55c \uc774\uc720 \uc720\ubb34\ub294 \uad00\ub828 \uc99d\uac70\ub97c \uc885\ud569\ud558\uc5ec \ud310\ub2e8\ud568.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- \ud53c\uace0\uac00 \ub2f9\uc2ec\uc5d0\uc11c \uc81c\ucd9c\ud55c \uc99d\uac70\ub4e4(\uc744 \uc81c1 \ub0b4\uc9c0 3, 5 \ub0b4\uc9c0 9\ud638\uc99d, \uac11 \uc81c1\ud638\uc99d\uc758 3, \uc81c2, 4, 6, 9, 13\ud638\uc99d, \uc744 \uc81c22 \ub0b4\uc9c0 25, 28, 29, 31 \ub0b4\uc9c0 36, 39 \ub0b4\uc9c0 41, 44\ud638\uc99d)\uacfc \ub2f9\uc2ec \uc99d\uc778 0\uc758 \uc99d\uc5b8\uc5d0 \uc758\ud558\ub354\ub77c\ub3c4, \uc6d0\uace0\uac00 \ud53c\uace0\uc758 \uc9d1\ud589\uad00\uc0ac\ubb34\uc6d0\uc73c\ub85c\uc11c\uc758 \uc6b0\uc6d4\ud55c \uc9c0\uc704\ub97c \uc774\uc6a9\ud558\uc5ec \ub4f1\ub85d\ub41c \ub178\ubb34\uc5c5\uccb4 \ub300\ud45c\uc5d0\uac8c \uc555\ub825\uc744 \uac00\ud574 \uae30\uc220\ub178\ubb34\uc790\ub4e4\uc744 \ub3d9\uc6d0\ud558\uc9c0 \ubabb\ud558\uac8c \ud558\uace0 \ub300\uc2e0 \uc790\uc2e0\uc758 \ucc98\ub0a8\uc774 \uc6b4\uc601\ud558\ub294 \ubcf4\uad00\uc5c5\uccb4\uc5d0 \uace0\uc6a9\ub41c \ub178\ubb34\uc790\ub4e4\uc744 \uc0ac\uc6a9\ud558\uac8c \ud558\ub294 \ub4f1\uc73c\ub85c \ud2b9\uc815 \uc5c5\uccb4\uc5d0 \ud3b8\uc758\ub97c \uc81c\uacf5\ud558\uc600\ub2e4\ub294 \uc810\uc774 \uc778\uc815\ub41c\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub824\uc6c0.\n- \ub610\ud55c, \uc774 \uc0ac\uac74 \uc81c1\ube44\uc704 \ud589\uc704\uc640 \uad00\ub828\ud558\uc5ec \uc774 \uc0ac\uac74 \uc815\uc9c1\ucc98\ubd84\uc774 \uc9d5\uacc4\uc7ac\ub7c9\uad8c\uc744 \ub0a8\uc6a9\ud55c \uac83\uc774 \uc544\ub2c8\ub77c\uac70\ub098 \uc774 \uc0ac\uac74 \uc7ac\ucc44\uc6a9 \uac70\ubd80\uc5d0 \uc815\ub2f9\ud55c \uc774\uc720\uac00 \uc788\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub824\uc6c0.\n- \ub2ec\ub9ac \uc81c1\uc2ec\uc758 \uc0ac\uc2e4 \uc778\uc815\uacfc \ud310\ub2e8\uc744 \ub4a4\uc9d1\uc744 \ub9cc\ud55c \uc790\ub8cc\ub97c \ubc1c\uacac\ud560 \uc218 \uc5c6\uc73c\ubbc0\ub85c \ud53c\uace0\uc758 \ud56d\uc18c\uc774\uc720\ub294 \ubc1b\uc544\ub4e4\uc77c \uc218 \uc5c6\uc74c.\n### 3. \ubbf8\uc9c0\uae09 \uc784\uae08 \uc0b0\uc815 \uc2dc \uc18c\ub4dd\uc138 \ubc0f 4\ub300 \ubcf4\ud5d8\ub8cc \uacf5\uc81c \uc5ec\ubd80\n- **\ubc95\ub9ac**: \ubbf8\uc9c0\uae09 \uc784\uae08\ucc44\uad8c\uc758 \uc874\ubd80\ub098 \ubc94\uc704\uc5d0 \uad00\ud558\uc5ec \uc18c\uc1a1\uc73c\ub85c \ub2e4\ud22c\uace0 \uc788\ub294 \uacbd\uc6b0, \uc784\uae08 \uc989 \uc218\uc775\uc774 \ud604\uc7ac \ud655\uc815\ub41c \uc0c1\ud0dc\ub77c\uace0 \ud560 \uc218 \uc5c6\uc73c\ubbc0\ub85c \uc774\ub97c \uc804\uc81c\ub85c \ud558\ub294 \uc6d0\ucc9c\uc801\uc778 \uacf5\uc81c\ub294 \ud5c8\uc6a9\ub420 \uc218 \uc5c6\uc74c.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- \uc6d0\uace0\uc640 \ud53c\uace0 \uac04\uc5d0 \ubbf8\uc9c0\uae09 \uc784\uae08\ucc44\uad8c\uc758 \uc874\ubd80\ub098 \ubc94\uc704\uc5d0 \uad00\ud558\uc5ec \uc774 \uc0ac\uac74 \uc18c\uc1a1\uc73c\ub85c \ub2e4\ud22c\uace0 \uc788\ub294 \uc774\uc0c1 \uc6d0\uace0\uc758 \uc784\uae08 \uc989, \uc218\uc775\uc774 \ud604\uc7ac \ud655\uc815\ub41c \uc0c1\ud0dc\ub77c\uace0 \ud560 \uc218 \uc5c6\uc5b4 \uc774\ub97c \uc804\uc81c\ub85c \ud558\ub294 \uc6d0\ucc9c\uc801\uc778 \uacf5\uc81c\ub294 \ud5c8\uc6a9\ub420 \uc218 \uc5c6\uc74c.\n- **\ub300\ubc95\uc6d0 1992. 5. 26. \uc120\uace0 91\ub2e438075 \ud310\uacb0 \ub4f1 \ucc38\uc870**.\n- \ub530\ub77c\uc11c \ud53c\uace0\uc758 \uc774 \ubd80\ubd84 \uc8fc\uc7a5\uc740 \ubc1b\uc544\ub4e4\uc77c \uc218 \uc5c6\uc74c.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- **\ubbfc\uc0ac\uc18c\uc1a1\ubc95 \uc81c420\uc870**: \ud56d\uc18c\uc2ec\uc740 \uc81c1\uc2ec \ud310\uacb0\uc744 \uc778\uc6a9\ud560 \uc218 \uc788\uc74c.\n- **\uadfc\ub85c\uae30\uc900\ubc95 \uc81c2\uc870**: \uc784\uae08\uc758 \uc815\uc758.\n- **\ub300\ubc95\uc6d0 1992. 5. 26. \uc120\uace0 91\ub2e438075 \ud310\uacb0**: \ubbf8\uc9c0\uae09 \uc784\uae08\ucc44\uad8c \uc18c\uc1a1 \uc911 \uc6d0\ucc9c\uc801 \uacf5\uc81c \ubd88\ud5c8.\n## \uac80\ud1a0\n- \ubcf8 \ud310\uacb0\uc740 \uc81c1\uc2ec \ud310\uacb0\uc758 \uc0ac\uc2e4 \uc778\uc815 \ubc0f \ud310\ub2e8\uc744 \ub300\ubd80\ubd84 \uc720\uc9c0\ud558\uba74\uc11c, \ud56d\uc18c\uc2ec\uc5d0\uc11c \ucd94\uac00\ub41c \uc7c1\uc810\ub4e4\uc5d0 \ub300\ud574 \uba85\ud655\ud55c \ud310\ub2e8\uc744 \ub0b4\ub838\uc74c.\n- \ud2b9\ud788, \uc784\uae08\uc758 \ubc94\uc704\uc5d0 \ub300\ud55c \ud310\ub2e8 \uc2dc **\uc218\ub2f9\uc758 \uc784\uae08\uc131 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \uae30\uc900**\uacfc **\ubbf8\uc9c0\uae09 \uc784\uae08 \uc18c\uc1a1 \uc911 \uc6d0\ucc9c\uc9d5\uc218 \uacf5\uc81c\uc758 \ubd80\ub2f9\uc131**\uc5d0 \ub300\ud55c \ubc95\ub9ac\ub97c \uc7ac\ud655\uc778\ud55c \uc810\uc774 \uc911\uc694\ud568.\n- \ud53c\uace0\uac00 \uc8fc\uc7a5\ud55c \uc6d0\uace0\uc758 \ube44\uc704\ud589\uc704\uc5d0 \ub300\ud574\uc11c\ub294 **\uc99d\uac70 \ubd80\uc871**\uc744 \uc774\uc720\ub85c \uc778\uc815\ud558\uc9c0 \uc54a\uc558\uc73c\uba70, \uc774\ub85c \uc778\ud574 \uc815\uc9c1\ucc98\ubd84 \ubc0f \uc7ac\ucc44\uc6a9 \uac70\ubd80\uc758 \uc815\ub2f9\uc131\ub3c4 \ubd80\uc815\ub428.\n- \uc774\ub294 **\uadfc\ub85c\uc790\uc758 \uad8c\ub9ac \ubcf4\ud638** \uce21\uba74\uc5d0\uc11c \uc758\ubbf8 \uc788\ub294 \ud310\uacb0\ub85c \ubcfc \uc218 \uc788\uc74c."}