광주지방법원 | 2018-08-16 | 2017구합12223
법원 판례 기준으로 판결요지와 원문 출처를 내부에서 확인하세요.
원문이 아닌 정리본이며, 저장된 요약의 끝부분이 잘려 있을 수 있습니다.
특별퇴직금 등에 대한 퇴직소득세 산정 시 근속연수 기산점 판단
결과 요약
- 회사가 근로자에 대하여 한 과세표준 및 세액의 경정 청구 기각 처분을 취소함.
사실관계
- 근로자는 2001. 4. 6. B에 계약직으로 입사, 2008. 1. 1. 무기계약직으로 전환 근무함.
- 2013. 10.경 노사 합의로 5직급 체계(L0~L4) 변경, 무기계약직 사무직원을 L0 직급으로 전환하며 기존 근로계약 종료 및 신규채용 형식 취함.
- 근로자는 2013. 12.경 L0 직급 채용 신청, 2014. 1. 1. 기존 근로계약 종료에 따른 퇴직금 정산 후 L0 직급 됨.
- 2015. 5.경 희망퇴직 합의, 법정퇴직금 외 특별퇴직금, 취업지원금, 건강검진비, 공로패 등 지급 결정됨.
- 근로자는 2015. 6. 18. B을 희망퇴직하며 법정퇴직금 4,635,366원, 특별퇴직금 97,650,000원 및 기타 특별퇴직금 등을 수령함.
- B은 퇴직소득세 산정 시 근속연수 기산점을 2014. 1. 1.로 전제, 원고로부터 퇴직소득세 20,320,820원 원천징수함.
- 근로자는 특별퇴직금 등에 대한 퇴직소득공제 시 근속연수 기산점이 최초 입사일(2001. 4. 6.)이어야 한다며 경정청구함.
- 회사는 근로자의 일반직 전환은 선택의 여지가 있었고, 전환 시 퇴직서 제출 및 퇴직금 수령으로 근로관계가 단절되었다고 보아 경정청구를 기각함(해당 처분).
- 근로자는 조세심판원에 심판청구했으나 기각됨.
핵심 쟁점, 법리 및 법원의 판단
특별퇴직금 등에 대한 퇴직소득세 산정 시 근속연수 기산점 판단
- 퇴직소득세의 대상이 되는 퇴직소득에는 근로기준법 등에서 정하는 '법정퇴직금' 외에 사용자가 자신의 전적인 부담으로 근로자의 퇴직을 원인으로 지급하는 경제적 가치를 지니는 모든 소득이 포함됨.
- 이는 사용자와 근로자가 상호 부담하여 임금후불적인 성격을 가지는 법정퇴직금과는 성격이 다름.
- 근로자퇴직급여보장법령 등에서 퇴직금 중간 정산의 대상이 되는 것은 '법정퇴직금'뿐이며, 사용자가 근로자 퇴직 시 이와 별도로 지급하는 소득은 법정퇴직금에 대한 중간 정산이 있었다고 하더라도 당연히 그 대상에 포함되었다고 볼 근거 없음.
- 소득세 집행기준은 퇴직금 중간 정산이 있었더라도 '법정퇴직금'과는 법적 성질이 전혀 다른 명예퇴직금 등의 경우 '법정퇴직금'과는 구분하여 근속연수 계산의 기산점에 대하여 최초 입사일이라고 정함.
- 따라서 '법정퇴직금'과 법적 성격이 전혀 다른 퇴직소득에 대하여는 특별한 사정이 없는 한 소득세법 시행령 제105조 제1항 본문이 정하는 '퇴직소득중간지급일의 다음 날'이 적용될 여지가 없어 '근로를 제공하기 시작한 날'을 근속연수의 기산점으로 삼아야 함.
확보한 수집 내용입니다. 전문 여부와 앞뒤 누락, 문단·표·공백의 원형 보존은 확인되지 않았습니다.
공식 원문 미확인
광주지방법원 제1행정부 판결
사건: 2017구합12223 경정청구기각처분취소 원고: A 소송대리인 법무법인(유한) 한결 담당변호사 이상도 소송복대리인 변호사 이고은 피고: 서광주세무서장 변론종결: 2018. 6. 14. 판결선고: 2018. 8. 16.
1. 피고가 2016. 10. 6. 원고에 대하여 한 과세표준 및 세액의 경정 청구 기각 처분을 취소한다. 2. 소송비용은 피고가 부담한다.
1. 처분의 경위 가. 원고는 2001. 4. 6. 주식회사 B(이하 'B'이라 한다)에 기간제근로자인 계약직 사무직원으로 입사하였고, 이후 2008. 1. 1.부터 근로계약기간의 정함이 없는 무기계약직 사무직원으로 전환되어 근무하였다. 나. 그러던 중 C노동조합 B지부와 B은 2013. 10.경 기존의 4직급 체계(L1 ~ L4)에서 L0 직급을 신설하여 5직급 체계(LO ~ L4)로 변경하되, 원고와 같은 무기계약직 사무직원을 직원의 선택에 따라 '기존 근로계약은 종료하고 신규채용'하는 형식으로 L0 직급으로 전환할 수 있도록 하는 내용의 '사무직원 인사제도 개선 합의'를 하였다. 위 합의에 따라 B이 2013. 1
{"source_kind": "bigcase_html", "member_only": false, "extraction_method": "next_data", "ai_summary": "# \ud2b9\ubcc4\ud1f4\uc9c1\uae08 \ub4f1\uc5d0 \ub300\ud55c \ud1f4\uc9c1\uc18c\ub4dd\uc138 \uc0b0\uc815 \uc2dc \uadfc\uc18d\uc5f0\uc218 \uae30\uc0b0\uc810 \ud310\ub2e8\n## \uacb0\uacfc \uc694\uc57d\n- \ud53c\uace0\uac00 \uc6d0\uace0\uc5d0 \ub300\ud558\uc5ec \ud55c \uacfc\uc138\ud45c\uc900 \ubc0f \uc138\uc561\uc758 \uacbd\uc815 \uccad\uad6c \uae30\uac01 \ucc98\ubd84\uc744 \ucde8\uc18c\ud568.\n## \uc0ac\uc2e4\uad00\uacc4\n- \uc6d0\uace0\ub294 2001. 4. 6. B\uc5d0 \uacc4\uc57d\uc9c1\uc73c\ub85c \uc785\uc0ac, 2008. 1. 1. \ubb34\uae30\uacc4\uc57d\uc9c1\uc73c\ub85c \uc804\ud658 \uadfc\ubb34\ud568.\n- 2013. 10.\uacbd \ub178\uc0ac \ud569\uc758\ub85c 5\uc9c1\uae09 \uccb4\uacc4(L0~L4) \ubcc0\uacbd, \ubb34\uae30\uacc4\uc57d\uc9c1 \uc0ac\ubb34\uc9c1\uc6d0\uc744 L0 \uc9c1\uae09\uc73c\ub85c \uc804\ud658\ud558\uba70 \uae30\uc874 \uadfc\ub85c\uacc4\uc57d \uc885\ub8cc \ubc0f \uc2e0\uaddc\ucc44\uc6a9 \ud615\uc2dd \ucde8\ud568.\n- \uc6d0\uace0\ub294 2013. 12.\uacbd L0 \uc9c1\uae09 \ucc44\uc6a9 \uc2e0\uccad, 2014. 1. 1. \uae30\uc874 \uadfc\ub85c\uacc4\uc57d \uc885\ub8cc\uc5d0 \ub530\ub978 \ud1f4\uc9c1\uae08 \uc815\uc0b0 \ud6c4 L0 \uc9c1\uae09 \ub428.\n- 2015. 5.\uacbd \ud76c\ub9dd\ud1f4\uc9c1 \ud569\uc758, \ubc95\uc815\ud1f4\uc9c1\uae08 \uc678 \ud2b9\ubcc4\ud1f4\uc9c1\uae08, \ucde8\uc5c5\uc9c0\uc6d0\uae08, \uac74\uac15\uac80\uc9c4\ube44, \uacf5\ub85c\ud328 \ub4f1 \uc9c0\uae09 \uacb0\uc815\ub428.\n- \uc6d0\uace0\ub294 2015. 6. 18. B\uc744 \ud76c\ub9dd\ud1f4\uc9c1\ud558\uba70 \ubc95\uc815\ud1f4\uc9c1\uae08 4,635,366\uc6d0, \ud2b9\ubcc4\ud1f4\uc9c1\uae08 97,650,000\uc6d0 \ubc0f \uae30\ud0c0 \ud2b9\ubcc4\ud1f4\uc9c1\uae08 \ub4f1\uc744 \uc218\ub839\ud568.\n- B\uc740 \ud1f4\uc9c1\uc18c\ub4dd\uc138 \uc0b0\uc815 \uc2dc \uadfc\uc18d\uc5f0\uc218 \uae30\uc0b0\uc810\uc744 2014. 1. 1.\ub85c \uc804\uc81c, \uc6d0\uace0\ub85c\ubd80\ud130 \ud1f4\uc9c1\uc18c\ub4dd\uc138 20,320,820\uc6d0 \uc6d0\ucc9c\uc9d5\uc218\ud568.\n- \uc6d0\uace0\ub294 \ud2b9\ubcc4\ud1f4\uc9c1\uae08 \ub4f1\uc5d0 \ub300\ud55c \ud1f4\uc9c1\uc18c\ub4dd\uacf5\uc81c \uc2dc \uadfc\uc18d\uc5f0\uc218 \uae30\uc0b0\uc810\uc774 \ucd5c\ucd08 \uc785\uc0ac\uc77c(2001. 4. 6.)\uc774\uc5b4\uc57c \ud55c\ub2e4\uba70 \uacbd\uc815\uccad\uad6c\ud568.\n- \ud53c\uace0\ub294 \uc6d0\uace0\uc758 \uc77c\ubc18\uc9c1 \uc804\ud658\uc740 \uc120\ud0dd\uc758 \uc5ec\uc9c0\uac00 \uc788\uc5c8\uace0, \uc804\ud658 \uc2dc \ud1f4\uc9c1\uc11c \uc81c\ucd9c \ubc0f \ud1f4\uc9c1\uae08 \uc218\ub839\uc73c\ub85c \uadfc\ub85c\uad00\uacc4\uac00 \ub2e8\uc808\ub418\uc5c8\ub2e4\uace0 \ubcf4\uc544 \uacbd\uc815\uccad\uad6c\ub97c \uae30\uac01\ud568(\uc774 \uc0ac\uac74 \ucc98\ubd84).\n- \uc6d0\uace0\ub294 \uc870\uc138\uc2ec\ud310\uc6d0\uc5d0 \uc2ec\ud310\uccad\uad6c\ud588\uc73c\ub098 \uae30\uac01\ub428.\n## \ud575\uc2ec \uc7c1\uc810, \ubc95\ub9ac \ubc0f \ubc95\uc6d0\uc758 \ud310\ub2e8\n### \ud2b9\ubcc4\ud1f4\uc9c1\uae08 \ub4f1\uc5d0 \ub300\ud55c \ud1f4\uc9c1\uc18c\ub4dd\uc138 \uc0b0\uc815 \uc2dc \uadfc\uc18d\uc5f0\uc218 \uae30\uc0b0\uc810 \ud310\ub2e8\n- \ud1f4\uc9c1\uc18c\ub4dd\uc138\uc758 \ub300\uc0c1\uc774 \ub418\ub294 \ud1f4\uc9c1\uc18c\ub4dd\uc5d0\ub294 \uadfc\ub85c\uae30\uc900\ubc95 \ub4f1\uc5d0\uc11c \uc815\ud558\ub294 '\ubc95\uc815\ud1f4\uc9c1\uae08' \uc678\uc5d0 \uc0ac\uc6a9\uc790\uac00 \uc790\uc2e0\uc758 \uc804\uc801\uc778 \ubd80\ub2f4\uc73c\ub85c \uadfc\ub85c\uc790\uc758 \ud1f4\uc9c1\uc744 \uc6d0\uc778\uc73c\ub85c \uc9c0\uae09\ud558\ub294 \uacbd\uc81c\uc801 \uac00\uce58\ub97c \uc9c0\ub2c8\ub294 \ubaa8\ub4e0 \uc18c\ub4dd\uc774 \ud3ec\ud568\ub428.\n- \uc774\ub294 \uc0ac\uc6a9\uc790\uc640 \uadfc\ub85c\uc790\uac00 \uc0c1\ud638 \ubd80\ub2f4\ud558\uc5ec \uc784\uae08\ud6c4\ubd88\uc801\uc778 \uc131\uaca9\uc744 \uac00\uc9c0\ub294 \ubc95\uc815\ud1f4\uc9c1\uae08\uacfc\ub294 \uc131\uaca9\uc774 \ub2e4\ub984.\n- \uadfc\ub85c\uc790\ud1f4\uc9c1\uae09\uc5ec\ubcf4\uc7a5\ubc95\ub839 \ub4f1\uc5d0\uc11c \ud1f4\uc9c1\uae08 \uc911\uac04 \uc815\uc0b0\uc758 \ub300\uc0c1\uc774 \ub418\ub294 \uac83\uc740 '\ubc95\uc815\ud1f4\uc9c1\uae08'\ubfd0\uc774\uba70, \uc0ac\uc6a9\uc790\uac00 \uadfc\ub85c\uc790 \ud1f4\uc9c1 \uc2dc \uc774\uc640 \ubcc4\ub3c4\ub85c \uc9c0\uae09\ud558\ub294 \uc18c\ub4dd\uc740 \ubc95\uc815\ud1f4\uc9c1\uae08\uc5d0 \ub300\ud55c \uc911\uac04 \uc815\uc0b0\uc774 \uc788\uc5c8\ub2e4\uace0 \ud558\ub354\ub77c\ub3c4 \ub2f9\uc5f0\ud788 \uadf8 \ub300\uc0c1\uc5d0 \ud3ec\ud568\ub418\uc5c8\ub2e4\uace0 \ubcfc \uadfc\uac70 \uc5c6\uc74c.\n- \uc18c\ub4dd\uc138 \uc9d1\ud589\uae30\uc900\uc740 \ud1f4\uc9c1\uae08 \uc911\uac04 \uc815\uc0b0\uc774 \uc788\uc5c8\ub354\ub77c\ub3c4 '\ubc95\uc815\ud1f4\uc9c1\uae08'\uacfc\ub294 \ubc95\uc801 \uc131\uc9c8\uc774 \uc804\ud600 \ub2e4\ub978 \uba85\uc608\ud1f4\uc9c1\uae08 \ub4f1\uc758 \uacbd\uc6b0 '\ubc95\uc815\ud1f4\uc9c1\uae08'\uacfc\ub294 \uad6c\ubd84\ud558\uc5ec \uadfc\uc18d\uc5f0\uc218 \uacc4\uc0b0\uc758 \uae30\uc0b0\uc810\uc5d0 \ub300\ud558\uc5ec \ucd5c\ucd08 \uc785\uc0ac\uc77c\uc774\ub77c\uace0 \uc815\ud568.\n- \ub530\ub77c\uc11c '\ubc95\uc815\ud1f4\uc9c1\uae08'\uacfc \ubc95\uc801 \uc131\uaca9\uc774 \uc804\ud600 \ub2e4\ub978 \ud1f4\uc9c1\uc18c\ub4dd\uc5d0 \ub300\ud558\uc5ec\ub294 \ud2b9\ubcc4\ud55c \uc0ac\uc815\uc774 \uc5c6\ub294 \ud55c \uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c105\uc870 \uc81c1\ud56d \ubcf8\ubb38\uc774 \uc815\ud558\ub294 '\ud1f4\uc9c1\uc18c\ub4dd\uc911\uac04\uc9c0\uae09\uc77c\uc758 \ub2e4\uc74c \ub0a0'\uc774 \uc801\uc6a9\ub420 \uc5ec\uc9c0\uac00 \uc5c6\uc5b4 '\uadfc\ub85c\ub97c \uc81c\uacf5\ud558\uae30 \uc2dc\uc791\ud55c \ub0a0'\uc744 \uadfc\uc18d\uc5f0\uc218\uc758 \uae30\uc0b0\uc810\uc73c\ub85c \uc0bc\uc544\uc57c \ud568.\n- \ubc95\uc6d0\uc740 B\uacfc \uc6d0\uace0 \uc0ac\uc774\uc758 \uadfc\ub85c\uad00\uacc4\ub294 L0 \uc9c1\uae09 '\uc2e0\uaddc\ucc44\uc6a9'\uc73c\ub85c \uc778\ud558\uc5ec \uc2e4\uc9c8\uc801\uc73c\ub85c \ub2e8\uc808\ub418\uc5c8\ub2e4\uace0 \ubcfc \uc218 \uc5c6\ub2e4\uace0 \ud310\ub2e8\ud568.\n- \ud2b9\ubcc4\ud1f4\uc9c1\uae08 \ub4f1\uc740 L0 \uc9c1\uae09 \ud76c\ub9dd\ud1f4\uc9c1\uc790\ub4e4\uc758 \ucd5c\ucd08 \uc785\uc0ac\uc77c\ubd80\ud130 \ud1f4\uc9c1\uc77c\uae4c\uc9c0\uc758 \uadfc\ubb34\uae30\uac04\uc744 \ud1b5\uc0b0\ud55c \uc7a5\uae30\uac04\uc758 \uadfc\uc18d\uc5d0 \ub300\ud55c \uacf5\ub85c \ub4f1\uc744 \ucc38\uc791\ud558\uc5ec \uc9c0\uae09\ub41c \uac83\uc73c\ub85c '\ubc95\uc815\ud1f4\uc9c1\uae08'\uacfc\ub294 \uad6c\ubd84\ub418\ub294 \ud1f4\uc9c1\uc18c\ub4dd\uc5d0 \ud574\ub2f9\ud55c\ub2e4\uace0 \ud310\ub2e8\ud568.\n- \uc6d0\uace0\uc758 L0 \uc9c1\uae09 \uc2e0\uaddc\ucc44\uc6a9\uc73c\ub85c \uadfc\ub85c\uad00\uacc4\uac00 \ub2e8\uc808\ub418\uc5c8\uace0, \ud2b9\ubcc4\ud1f4\uc9c1\uae08 \ub4f1\uc744 \ubc95\uc815\ud1f4\uc9c1\uae08\uacfc \ub3d9\uc77c\ud558\uac8c \ucde8\uae09\ud558\uc5ec '\uc2e0\uaddc\ucc44\uc6a9\uc77c'\uc744 \ud1f4\uc9c1\uc18c\ub4dd\uacf5\uc81c\uc5d0 \uc788\uc5b4 \uadfc\uc18d\uc5f0\uc218\uc758 \uae30\uc0b0\uc810\uc73c\ub85c \uc0bc\uc740 \uc774 \uc0ac\uac74 \ucc98\ubd84\uc740 \uc704\ubc95\ud558\ub2e4\uace0 \ud310\ub2e8\ud568.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- **\uc18c\ub4dd\uc138\ubc95 \uc81c22\uc870 \uc81c1\ud56d \uc81c2\ud638**: \ud1f4\uc9c1\uc18c\ub4dd\uc740 \ud574\ub2f9 \uacfc\uc138\uae30\uac04\uc5d0 \ubc1c\uc0dd\ud55c \uc0ac\uc6a9\uc790 \ubd80\ub2f4\uae08\uc744 \uae30\ucd08\ub85c \ud558\uc5ec \ud604\uc2e4\uc801\uc778 \ud1f4\uc9c1\uc744 \uc6d0\uc778\uc73c\ub85c \uc9c0\uae09\ubc1b\ub294 \uc18c\ub4dd \ub4f1\uc73c\ub85c \ud568.\n- **\uc18c\ub4dd\uc138\ubc95 \uc81c48\uc870 \uc81c1\ud56d**: \ud1f4\uc9c1\uc18c\ub4dd\uc774 \uc788\ub294 \uac70\uc8fc\uc790\uc5d0 \ub300\ud558\uc5ec\ub294 \ud574\ub2f9 \uacfc\uc138\uae30\uac04\uc758 \ud1f4\uc9c1\uc18c\ub4dd\uae08\uc561\uc5d0\uc11c \uc81c1\ud638\uc758 \uad6c\ubd84\uc5d0 \ub530\ub978 \uae08\uc561(\uadfc\uc18d\uc5f0\uc218\uc5d0 \ub530\ub77c \uc815\ud55c \uae08\uc561)\uc744 \uacf5\uc81c\ud558\uace0, \uadf8 \uae08\uc561\uc744 \uadfc\uc18d\uc5f0\uc218\ub85c \ub098\ub204\uace0 12\ub97c \uacf1\ud55c \ud6c4\uc758 \uae08\uc561\uc5d0\uc11c \uc81c2\ud638\uc758 \uad6c\ubd84\uc5d0 \ub530\ub978 \uae08\uc561\uc744 \uacf5\uc81c\ud568.\n- **\uc18c\ub4dd\uc138\ubc95 \uc2dc\ud589\ub839 \uc81c105\uc870 \uc81c1\ud56d**: \ubc95 \uc81c48\uc870 \uc81c1\ud56d\uc744 \uc801\uc6a9\ud560 \ub54c \uadfc\uc18d\uc5f0\uc218\ub294 \uadfc\ub85c\ub97c \uc81c\uacf5\ud558\uae30 \uc2dc\uc791\ud55c \ub0a0 \ub610\ub294 \ud1f4\uc9c1\uc18c\ub4dd\uc911\uac04\uc9c0\uae09\uc77c\uc758 \ub2e4\uc74c \ub0a0\ubd80\ud130 \ud1f4\uc9c1\ud55c \ub0a0\uae4c\uc9c0\ub85c \ud568. \ub2e4\ub9cc \ud1f4\uc9c1\uae09\uc5ec\ub97c \uc0b0\uc815\ud560 \ub54c \uadfc\ub85c\uae30\uac04\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc544\ub2c8\ud55c \uae30\uac04\uc740 \uadfc\uc18d\uc5f0\uc218\uc5d0\uc11c \uc81c\uc678\ud558\uc5ec\uc57c \ud568.\n- **2014\ub144 \uc18c\ub4dd\uc138 \uc9d1\ud589\uae30\uc900 22-105-2(\uba85\uc608\ud1f4\uc9c1\uae08 \ub4f1\uc5d0 \ub300\ud55c \uadfc\uc18d\uc5f0\uc218 \ub4f1) \uc81c1\ud56d**: \ud1f4\uc9c1\uae08\uc744 \uc911\uac04 \uc815\uc0b0\ud55c \uadfc\ub85c\uc790\uc5d0\uac8c \ucd5c\uc885 \ud1f4\uc9c1 \uc2dc \ud1f4\uc9c1\uae08\uacfc \uba85\uc608\ud1f4\uc9c1\uae08 \ub4f1\uc744 \ud568\uaed8 \uc9c0\uae09\ud558\ub294 \uacbd\uc6b0 \ud1f4\uc9c1\uae08\uc5d0 \ub300\ud55c \uadfc\uc18d\uc5f0\uc218\ub294 \uc911\uac04\uc815\uc0b0\uc2dc\uc810\ubd80\ud130 \uba85\uc608\ud1f4\uc9c1\uae08 \ub4f1\uc5d0 \ub300\ud55c \uadfc\uc18d\uc5f0\uc218\ub294 \ucd5c\ucd08\uc785\uc0ac\uc77c\ubd80\ud130 \uac01\uac01 \uae30\uc0b0\ud568.\n- **\ub300\ubc95\uc6d0 1995. 7. 11. \uc120\uace0 93\ub2e426168 \uc804\uc6d0\ud569\uc758\uccb4 \ud310\uacb0**: \uc784\uc2dc\uace0\uc6a9\uc6d0\uc73c\ub85c \ucc44\uc6a9\ub418\uc5b4 \uadfc\ubb34\ud558\ub2e4\uac00 \uc911\uac04\uc5d0 \uc815\uaddc\uc0ac\uc6d0\uc73c\ub85c \ucc44\uc6a9\ub418\uc5b4 \uacf5\ubc31\uae30\uac04 \uc5c6\uc774 \uacc4\uc18d \uadfc\ubb34\ud55c \uacbd\uc6b0\ucc98\ub7fc \uadfc\uc18d\uae30\uac04 \uc911\uc5d0 \uadfc\ub85c\uc81c\uacf5\ud615\ud0dc(\uc9c1\uc885 \ub610\ub294 \uc9c1\ub958)\uc758 \ubcc0\uacbd\uc774 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uc784\uc2dc\uace0\uc6a9\uc6d0\uc73c\ub85c\uc11c\uc758 \uadfc\ubb34\uae30\uac04\uacfc \uc815\uaddc\uc0ac\uc6d0\uc73c\ub85c\uc11c\uc758 \uadfc\ubb34\uae30\uac04\uc744 \ud1b5\uc0b0\ud55c \uae30\uac04\uc744 \ud1f4\uc9c1\uae08 \uc0b0\uc815\uc758 \uae30\ucd08\uac00 \ub418\ub294 \uacc4\uc18d\uadfc\ub85c\uc5f0\uc218\ub85c \ubcf4\uc544\uc57c \ud568.\n## \ucc38\uace0\uc0ac\uc2e4\n- B\uc740 L0 \uc9c1\uc6d0 \uc2e0\uaddc\ucc44\uc6a9 \uacf5\ubaa8 \uacfc\uc815\uc5d0\uc11c '\ud604 \uc0ac\ubb34\uc9c1 \uadfc\ub85c\uacc4\uc57d \uc885\ub8cc\uc5d0 \ub530\ub77c \ud1f4\uc9c1\uae08 \ub4f1\uc758 \uc815\uc0b0\uc774 \ubc1c\uc0dd\ud558\uba70 \uc2e0\uaddc \ucc44\uc6a9 \ud6c4 \ud1f4\uc9c1\uae08, \uc5f0\ucc28\ud734\uac00, \uae30\ud0c0 \uc778\uc0ac\uc81c\ub3c4 \ub4f1\uc744 \uc801\uc6a9\ud558\uae30 \uc704\ud55c \uacc4\uc18d \uadfc\ub85c\uae30\uac04\uc740 \uc0ac\ubb34\uc9c1\uc73c\ub85c \uadfc\ubb34\ud55c \uae30\uac04\uc774 \ud3ec\ud568\ub418\uc9c0 \uc54a\uace0, \ub2e4\ub9cc \uc740\ud589\uc774 \ud544\uc694 \uc2dc \ubcc4\ub3c4 \uc6b4\uc601\uae30\uc900\uc744 \uc815\ud560 \uc218 \uc788\ub2e4'\uace0 \uc548\ub0b4\ud568.\n- \uc6d0\uace0 \ub4f1\uc740 L0 \uc9c1\uae09 \uc2e0\uaddc\ucc44\uc6a9 \uc2e0\uccad \uc2dc '\ud1f4\uc9c1\uae08, \uc5f0\ucc28\ud734\uac00, \uae30\ud0c0 \uc778\uc0ac\uc81c\ub3c4 \ub4f1\uc744 \uc801\uc6a9\ud558\uae30 \uc704\ud55c \uacc4\uc18d \uadfc\ub85c\uae30\uac04\uc740 2014. 1. 1.\ubd80\ud130 \uc0c8\ub85c\uc774 \uae30\uc0b0\ub418\uace0 \uc0ac\ubb34\uc9c1\uc73c\ub85c \uadfc\ubb34\ud55c \uae30\uac04\uc740 \uc774\uc5d0 \uad00\ud55c \ubcc4\ub3c4\uc758 \uaddc\uc815\uc774\ub098 \ud569\uc758\uac00 \uc5c6\ub294 \ud55c \ubcf8 \uc870\uc5d0 \ub530\ub978 \uacc4\uc18d \uadfc\ub85c\uae30\uac04\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\ub294\ub2e4'\ub294 \ub3d9\uc758\uc11c\ub97c \uc81c\ucd9c\ud568.\n- \ub2f9\uc2dc B\uc740 \ud5a5\ud6c4 \ud76c\ub9dd\ud1f4\uc9c1 \uc2e4\uc2dc \uc5ec\ubd80\ub97c \uc815\ud558\uc9c0 \uc54a\uc740 \uc0c1\ud0dc\uc600\uace0, \uc704 \uc2e0\uaddc\ucc44\uc6a9 \ud569\uc758\ub294 \uadfc\ub85c\uc870\uac74\uc5d0 \uad00\ud55c \ud569\uc758\uc774\uc9c0 \uacfc\uc138\uad00\uccad\uc5d0 \ub0a9\ubd80\ud558\ub294 \uc138\uae08 \ub4f1 \uadfc\ub85c\uc870\uac74 \uc774\uc678\uc758 \uc0ac\ud56d\uc5d0 \ub300\ud55c \uac83\uc774 \uc544\ub2d8.\n- \uc6d0\uace0 \ub4f1\uc740 L0 \uc9c1\uae09 \ubcc0\uacbd \ud6c4\uc5d0\ub3c4 \uc5c5\ubb34 \uc911\ub2e8 \uc5c6\uc774 \ub3d9\uc77c\ud55c \uadfc\ubb34\uc9c0\uc5d0\uc11c \ub3d9\uc77c\ud55c \uc5c5\ubb34\ub97c \uacc4\uc18d \uc218\ud589\ud568.\n- B\uc740 2015. 5.\uacbd \uace0\uc9c1\uae09 \ub610\ub294 \uace0\uc5f0\ub839 \uc704\uc8fc \uc778\ub825\uad6c\uc870 \uac1c\uc120\uc744 \uc704\ud574 \ud76c\ub9dd\ud1f4\uc9c1 \uc9c4\ud589, L0 \uc9c1\uae09 \uc9c1\uc6d0\uc744 \ud3ec\ud568\ud558\uc5ec \ubd80\uc810\uc7a5, L4 \uc9c1\uae09, \uc0ac\ubb34\uc9c1\uc6d0\ub4e4\uc5d0 \ub300\ud558\uc5ec\ub294 \uadfc\uc18d\uc5f0\uc218\uc5d0 \uad00\ud55c \ubcc4\ub3c4\uc758 \uaddc\uc815\uc774 \uc5c6\uc5c8\uc73c\ub098, L1~L3 \uc9c1\uae09 \uc9c1\uc6d0\ub4e4\uacfc\ub294 \ub2ec\ub9ac L0 \uc9c1\uae09 \uc9c1\uc6d0\uc5d0\uac8c\ub3c4 30\uac1c\uc6d4\uc5d0 \ud574\ub2f9\ud558\ub294 \ud2b9\ubcc4\ud1f4\uc9c1\uae08 \uc9c0\uae09\uac1c\uc6d4\uc218\ub97c \uc778\uc815\ud568.\n- B\uc740 \ud76c\ub9dd\ud1f4\uc9c1 \uacf5\uace0\uc5d0\uc11c \uadfc\uc18d\uae30\uac04 \uc0b0\uc815\uae30\uc900\uc5d0 \ub300\ud574 '\uc785\ud589\uc77c\uc790 \uae30\uc900\uc785\ub2c8\ub2e4. \uc804\ud658\ucc44\uc6a9(\uc0ac\ubb34\uc9c1\uc6d0 \u2192 L0) \ub4f1 \ud1f4\uc9c1 \ud6c4 \uc7ac\ucc44\uc6a9 \ubc29\uc2dd\uc5d0 \ub530\ub77c \uc785\ud589\uc77c\uc790\uac00 \ubcc0\uacbd\ub41c \uacbd\uc6b0\uc5d0\ub294 \ubcc0\uacbd\ub41c \uc785\ud589\uc77c\uc790\ub97c \uae30\uc900\uc73c\ub85c \uadfc\uc18d\uae30\uac04\uc744 \uc0b0\uc815\ud558\uac8c \ub429\ub2c8\ub2e4'\ub77c\uace0 \uc548\ub0b4\ud568.\n- L0 \uc9c1\uae09\uc73c\ub85c \uc804\ud658\ud558\uc9c0 \uc54a\uc740 \uc0ac\ubb34\uc9c1\uc6d0\ub4e4\uc740 \ucd5c\ucd08 \uc785\uc0ac\uc77c\uc744 \uae30\uc900\uc73c\ub85c \ud1f4\uc9c1\uc18c\ub4dd\uacf5\uc81c\ub97c \ubc1b\uc558\uace0, \ubc95\uc815\ud1f4\uc9c1\uae08\uc744 \uc911\uac04 \uc815\uc0b0\ud558\uace0 \uc6d0\uace0 \ub4f1\uacfc \ub3d9\uc77c\ud55c \uc2dc\uae30\uc5d0 \ud76c\ub9dd\ud1f4\uc9c1\uc744 \ud55c \uc77c\ubc18\uc9c1\uc6d0(L1~L4 \uc9c1\uae09)\uc758 \uacbd\uc6b0\uc5d0\ub3c4 \ucd5c\ucd08 \uc785\uc0ac\uc77c\uc744 \uae30\uc900\uc73c\ub85c \ud1f4\uc9c1\uc18c\ub4dd\uacf5\uc81c\ub97c \ubc1b\uc74c.\n- \uc6d0\uace0\uc640 \uac19\uc740 \ubc29\uc2dd\uc73c\ub85c \ud1f4\uc9c1\uc18c\ub4dd\uc138\ub97c \ub0a9\ubd80\ud55c \uc77c\ubd80 L0 \uc9c1\uae09 \uc804\ud658 \uc9c1\uc6d0\ub4e4\uc740 \uacfc\uc138\uad00\uccad\uc5d0 \uc18c\ub4dd\uc138 \uacbd\uc815\uccad\uad6c\ub97c \ud558\uc5ec \uc778\uc6a9\uacb0\uc815\uc744 \ubc1b\uc74c.\n- B\uc740 2016. 7. 8. \ud76c\ub9dd\ud1f4\uc9c1\uc744 \ud558\uace0 \ud2b9\ubcc4\ud1f4\uc9c1\uae08\uc744 \uc9c0\uae09\ubc1b\uc740 L0 \uc9c1\uae09 \uc9c1\uc6d0\ub4e4\uc5d0 \ub300\ud558\uc5ec\ub294 \ucd5c\ucd08 \uc785\uc0ac\uc77c\uc744 \uae30\uc900\uc73c\ub85c \ud1f4\uc9c1\uc18c\ub4dd\uacf5\uc81c\ub97c \ud558\uc5ec \ud1f4\uc9c1\uc18c\ub4dd\uc138\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud568.\n## \uac80\ud1a0\n- \ubcf8 \ud310\uacb0\uc740 \uadfc\ub85c\uad00\uacc4\uc758 \uc2e4\uc9c8\uc801 \ub2e8\uc808 \uc5ec\ubd80\uc640 \ud2b9\ubcc4\ud1f4\uc9c1\uae08\uc758 \uc131\uaca9\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud558\uc5ec \ud1f4\uc9c1\uc18c\ub4dd\uc138 \uc0b0\uc815\uc758 \uadfc\uc18d\uc5f0\uc218 \uae30\uc0b0\uc810\uc744 \ud310\ub2e8\ud55c \uc0ac\ub840\uc784.\n- \ud2b9\ud788, \ud615\uc2dd\uc801\uc778 \uadfc\ub85c\uacc4\uc57d \uc885\ub8cc \ubc0f \uc2e0\uaddc\ucc44\uc6a9\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uc2e4\uc9c8\uc801\uc778 \uadfc\ub85c\uad00\uacc4\uc758 \uacc4\uc18d\uc131\uc744 \uc778\uc815\ud558\uc5ec, \ud2b9\ubcc4\ud1f4\uc9c1\uae08\uc758 \uacbd\uc6b0 \ubc95\uc815\ud1f4\uc9c1\uae08\uacfc \ub2ec\ub9ac \ucd5c\ucd08 \uc785\uc0ac\uc77c\uc744 \uae30\uc900\uc73c\ub85c \uadfc\uc18d\uc5f0\uc218\ub97c \uc0b0\uc815\ud574\uc57c \ud55c\ub2e4\ub294 \uc810\uc744 \uac15\uc870\ud568.\n- \uc774\ub294 \uacfc\uc138\uad00\uccad\uc758 \uc790\uc758\uc801\uc778 \ud574\uc11d\uc774\ub098 \uae30\uc5c5\uacfc \uadfc\ub85c\uc790 \uac04\uc758 \ud569\uc758\uac00 \uc138\ubc95 \uc801\uc6a9\uc5d0 \uc788\uc5b4 \uc808\ub300\uc801\uc778 \uae30\uc900\uc774 \ub420 \uc218 \uc5c6\uc73c\uba70, \uac70\ub798\uc758 \uc2e4\uc9c8\uacfc \uad00\ub828 \ubc95\ub839\uc758 \ucde8\uc9c0\ub97c \uc885\ud569\uc801\uc73c\ub85c \uace0\ub824\ud574\uc57c \ud568\uc744 \uc2dc\uc0ac\ud568.\n- \uc720\uc0ac\ud55c \uc0c1\ud669\uc5d0 \ucc98\ud55c \uadfc\ub85c\uc790\ub4e4\uc774 \ud1f4\uc9c1\uc18c\ub4dd\uc138 \uacbd\uc815\uccad\uad6c\ub97c \ud560 \ub54c \uc911\uc694\ud55c \uc120\ub840\uac00 \ub420 \uc218 \uc788\uc74c."}
- 법원은 B과 원고 사이의 근로관계는 L0 직급 '신규채용'으로 인하여 실질적으로 단절되었다고 볼 수 없다고 판단함.
- 특별퇴직금 등은 L0 직급 희망퇴직자들의 최초 입사일부터 퇴직일까지의 근무기간을 통산한 장기간의 근속에 대한 공로 등을 참작하여 지급된 것으로 '법정퇴직금'과는 구분되는 퇴직소득에 해당한다고 판단함.
- 근로자의 L0 직급 신규채용으로 근로관계가 단절되었고, 특별퇴직금 등을 법정퇴직금과 동일하게 취급하여 '신규채용일'을 퇴직소득공제에 있어 근속연수의 기산점으로 삼은 해당 처분은 위법하다고 판단함.
관련 판례 및 법령
- 소득세법 제22조 제1항 제2호: 퇴직소득은 해당 과세기간에 발생한 사용자 부담금을 기초로 하여 현실적인 퇴직을 원인으로 지급받는 소득 등으로 함.
- 소득세법 제48조 제1항: 퇴직소득이 있는 거주자에 대하여는 해당 과세기간의 퇴직소득금액에서 제1호의 구분에 따른 금액(근속연수에 따라 정한 금액)을 공제하고, 그 금액을 근속연수로 나누고 12를 곱한 후의 금액에서 제2호의 구분에 따른 금액을 공제함.
- 소득세법 시행령 제105조 제1항: 법 제48조 제1항을 적용할 때 근속연수는 근로를 제공하기 시작한 날 또는 퇴직소득중간지급일의 다음 날부터 퇴직한 날까지로 함. 다만 퇴직급여를 산