서울남부지방법원 | 2013-07-16 | 2012가합19124
법원 판례 기준으로 판결요지와 원문 출처를 내부에서 확인하세요.
원문이 아닌 정리본이며, 저장된 요약의 끝부분이 잘려 있을 수 있습니다.
경비용역 이익분배금 및 위자료 청구 기각
결과 요약
- 근로자의 이익분배금 추가 지급 및 위자료 청구를 모두 기각함.
사실관계
- 근로자는 C 경비용역 제공 회사 근무 경험이 있음.
- 회사는 경비업 및 경보시스템 서비스업을 목적으로 하는 회사임.
- 원고와 회사는 C 경비용역(이하 '해당 사업') 입찰에 참여하여 회사가 용역을 수주하는 경우 회사가 근로자에게 이익을 분배하기로 약정함.
- 2006. 1. 23. 해당 사업과 관련하여 회사가 근로자에게 원가 및 제반 비용을 공제한 순이익의 30%를 지급하기로 하는 합의각서(이하 '해당 합의각서')를 작성함.
- 해당 합의각서에는 사업 성공 시 이윤 배분은 피고 70%, 원고 30%로 하며, 이윤은 회사의 일반관리비(G&A)와 현장의 운영비(Overhead) 및 기타 제반 비용을 제외한 순수 이윤(Net Profit)을 의미한다고 명시됨.
- 또한, 사업 성공 시 본사 운영팀 인선, 예하 경비대 관리/통제 등 전반적인 운영을 근로자가 수행하되 근로자의 사전 승인을 받도록 함.
- 해당 합의는 C 경비용역 계약이 존속되는 때까지 유효하다고 명시됨.
- 근로자는 2006. 3. 말 해당 사업 입찰제안서를 제출함.
- 회사는 2006. 4. 27. 기간 5년으로 1,446억 원 상당의 해당 사업을 낙찰받고, 2006. 8. 계약을 체결한 후 2006. 9. 1.부터 2011. 11. 30.까지 5년 3개월 동안 해당 사업을 수행함.
- 회사는 해당 사업을 수행하면서 근로자에게 이익을 배분함.
- 이익 배분 과정에서 매출액에서 본사 공통비(2006. 8. ~ 2008. 12. 2.07%, 2009. 1. ~ 2011. 11. 1.25%)와 법인세(2011. 5.까지 27.5%, 2011. 6.부터 24.2%)를 공제함.
- 근로자는 위와 같은 공제 비율 및 조정 내용에 대하여 알고 있었음.
- 근로자는 2006. 12. 말 PM에서 2007. 1. 초순 전문인력 사업본부장으로 전보됨. 이는 C의 요청에 따른 것으로 보임.
- 해당 사업 종료 후 근로자는 2012. 1. 31. 피고로부터 권고사직을 당함.
핵심 쟁점, 법리 및 법원의 판단
이익분배금 배분 관련 (본사 공통비, 퇴직적립금, 법인세)
- 쟁점: 회사가 이익분배금 계산 시 본사 공통비, 퇴직적립금, 법인세를 부당하게 공제하여 근로자의 이익분배금이 축소되었는지 여부.
확보한 수집 내용입니다. 전문 여부와 앞뒤 누락, 문단·표·공백의 원형 보존은 확인되지 않았습니다.
공식 원문 미확인
서울남부지방법원 제16민사부 판결
사건: 2012가합19124 손해배상(기) 원고: A 피고: 주식회사 B 변론종결: 2013. 6. 25. 판결선고: 2013. 7. 16.
1. 원고의 청구를 기각한다. 2. 소송비용은 원고가 부담한다.
1. 인정사실 가. 당사자의 지위 원고는 C 경비용역 제공 회사에서 근무한 경험이 있다. 피고는 경비업 및 경보시스템 서비스업 등을 목적으로 하는 회사이다. 나. C 경비용역과 관련한 분배 약정 (1) 원·피고는 원고가 C 경비용역(이하 '이 사건 사업'이라 한다) 입찰에 참여하여 피고가 용역을 수주하는 경우 피고가 원고에게 그 이익을 분배하기로 약정하였다. (2) 원·피고는 2006. 1. 23. 이 사건 사업과 관련하여 피고가 이익분배금으로 원고에게 원가 및 제반 비용을 공제한 순이익의 30%를 지급하기로 하는 내용의 합의각서(갑 제1호증, 이하 '이 사건 합의각서'라 한다)를 작성하였다. 이 사건 합의각서에는 다음
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\uc774\uc775\uc744 \ubd84\ubc30\ud558\uae30\ub85c \uc57d\uc815\ud568.\n- 2006. 1. 23. \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uacfc \uad00\ub828\ud558\uc5ec \ud53c\uace0\uac00 \uc6d0\uace0\uc5d0\uac8c \uc6d0\uac00 \ubc0f \uc81c\ubc18 \ube44\uc6a9\uc744 \uacf5\uc81c\ud55c \uc21c\uc774\uc775\uc758 30%\ub97c \uc9c0\uae09\ud558\uae30\ub85c \ud558\ub294 \ud569\uc758\uac01\uc11c(\uc774\ud558 '\uc774 \uc0ac\uac74 \ud569\uc758\uac01\uc11c')\ub97c \uc791\uc131\ud568.\n- \uc774 \uc0ac\uac74 \ud569\uc758\uac01\uc11c\uc5d0\ub294 \uc0ac\uc5c5 \uc131\uacf5 \uc2dc \uc774\uc724 \ubc30\ubd84\uc740 \ud53c\uace0 70%, \uc6d0\uace0 30%\ub85c \ud558\uba70, \uc774\uc724\uc740 \ud68c\uc0ac\uc758 \uc77c\ubc18\uad00\ub9ac\ube44(G&A)\uc640 \ud604\uc7a5\uc758 \uc6b4\uc601\ube44(Overhead) \ubc0f \uae30\ud0c0 \uc81c\ubc18 \ube44\uc6a9\uc744 \uc81c\uc678\ud55c \uc21c\uc218 \uc774\uc724(Net Profit)\uc744 \uc758\ubbf8\ud55c\ub2e4\uace0 \uba85\uc2dc\ub428.\n- \ub610\ud55c, \uc0ac\uc5c5 \uc131\uacf5 \uc2dc \ubcf8\uc0ac \uc6b4\uc601\ud300 \uc778\uc120, \uc608\ud558 \uacbd\ube44\ub300 \uad00\ub9ac/\ud1b5\uc81c \ub4f1 \uc804\ubc18\uc801\uc778 \uc6b4\uc601\uc744 \uc6d0\uace0\uac00 \uc218\ud589\ud558\ub418 \uc6d0\uace0\uc758 \uc0ac\uc804 \uc2b9\uc778\uc744 \ubc1b\ub3c4\ub85d \ud568.\n- \uc774 \uc0ac\uac74 \ud569\uc758\ub294 C \uacbd\ube44\uc6a9\uc5ed \uacc4\uc57d\uc774 \uc874\uc18d\ub418\ub294 \ub54c\uae4c\uc9c0 \uc720\ud6a8\ud558\ub2e4\uace0 \uba85\uc2dc\ub428.\n- \uc6d0\uace0\ub294 2006. 3. \ub9d0 \uc774 \uc0ac\uac74 \uc0ac\uc5c5 \uc785\ucc30\uc81c\uc548\uc11c\ub97c \uc81c\ucd9c\ud568.\n- \ud53c\uace0\ub294 2006. 4. 27. \uae30\uac04 5\ub144\uc73c\ub85c 1,446\uc5b5 \uc6d0 \uc0c1\ub2f9\uc758 \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc744 \ub099\ucc30\ubc1b\uace0, 2006. 8. \uacc4\uc57d\uc744 \uccb4\uacb0\ud55c \ud6c4 2006. 9. 1.\ubd80\ud130 2011. 11. 30.\uae4c\uc9c0 5\ub144 3\uac1c\uc6d4 \ub3d9\uc548 \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc744 \uc218\ud589\ud568.\n- \ud53c\uace0\ub294 \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc744 \uc218\ud589\ud558\uba74\uc11c \uc6d0\uace0\uc5d0\uac8c \uc774\uc775\uc744 \ubc30\ubd84\ud568.\n- \uc774\uc775 \ubc30\ubd84 \uacfc\uc815\uc5d0\uc11c \ub9e4\ucd9c\uc561\uc5d0\uc11c \ubcf8\uc0ac \uacf5\ud1b5\ube44(2006. 8. ~ 2008. 12. 2.07%, 2009. 1. ~ 2011. 11. 1.25%)\uc640 \ubc95\uc778\uc138(2011. 5.\uae4c\uc9c0 27.5%, 2011. 6.\ubd80\ud130 24.2%)\ub97c \uacf5\uc81c\ud568.\n- \uc6d0\uace0\ub294 \uc704\uc640 \uac19\uc740 \uacf5\uc81c \ube44\uc728 \ubc0f \uc870\uc815 \ub0b4\uc6a9\uc5d0 \ub300\ud558\uc5ec \uc54c\uace0 \uc788\uc5c8\uc74c.\n- \uc6d0\uace0\ub294 2006. 12. \ub9d0 PM\uc5d0\uc11c 2007. 1. \ucd08\uc21c \uc804\ubb38\uc778\ub825 \uc0ac\uc5c5\ubcf8\ubd80\uc7a5\uc73c\ub85c \uc804\ubcf4\ub428. \uc774\ub294 C\uc758 \uc694\uccad\uc5d0 \ub530\ub978 \uac83\uc73c\ub85c \ubcf4\uc784.\n- \uc774 \uc0ac\uac74 \uc0ac\uc5c5 \uc885\ub8cc \ud6c4 \uc6d0\uace0\ub294 2012. 1. 31. \ud53c\uace0\ub85c\ubd80\ud130 \uad8c\uace0\uc0ac\uc9c1\uc744 \ub2f9\ud568.\n## \ud575\uc2ec \uc7c1\uc810, \ubc95\ub9ac \ubc0f \ubc95\uc6d0\uc758 \ud310\ub2e8\n### \uc774\uc775\ubd84\ubc30\uae08 \ubc30\ubd84 \uad00\ub828 (\ubcf8\uc0ac \uacf5\ud1b5\ube44, \ud1f4\uc9c1\uc801\ub9bd\uae08, \ubc95\uc778\uc138)\n- **\uc7c1\uc810**: \ud53c\uace0\uac00 \uc774\uc775\ubd84\ubc30\uae08 \uacc4\uc0b0 \uc2dc \ubcf8\uc0ac \uacf5\ud1b5\ube44, \ud1f4\uc9c1\uc801\ub9bd\uae08, \ubc95\uc778\uc138\ub97c \ubd80\ub2f9\ud558\uac8c \uacf5\uc81c\ud558\uc5ec \uc6d0\uace0\uc758 \uc774\uc775\ubd84\ubc30\uae08\uc774 \ucd95\uc18c\ub418\uc5c8\ub294\uc9c0 \uc5ec\ubd80.\n- **\ubc95\ub9ac**: \uc774 \uc0ac\uac74 \ud569\uc758\uac01\uc11c\uc5d0\uc11c '\uc21c\uc218 \uc774\uc724'\uc740 \ud68c\uc0ac\uc758 \uc77c\ubc18\uad00\ub9ac\ube44, \ud604\uc7a5\uc758 \uc6b4\uc601\ube44\ubfd0\ub9cc \uc544\ub2c8\ub77c '\uae30\ud0c0 \uc81c\ubc18 \ube44\uc6a9'\uc744 \uc81c\uc678\ud55c \ube44\uc6a9\uc744 \ub73b\ud568. \ub530\ub77c\uc11c \uc21c\uc218 \uc774\uc724\uc744 \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uacfc \uad00\ub828\ud574\uc11c \uc5bb\uc740 \uc218\uc785\uc774\ub098 \uc9c0\ucd9c\ub9cc\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ud574\uc57c \ud55c\ub2e4\uace0 \ubcfc \uadfc\uac70\uac00 \uc5c6\uc74c.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- **\ubcf8\uc0ac \uacf5\ud1b5\ube44 \uad00\ub828**:\n- \uc774 \uc0ac\uac74 \ud569\uc758\uac01\uc11c\uc5d0 \ubcf8\uc0ac \uacf5\ud1b5\ube44\uc5d0 \ub300\ud55c \uc5b8\uae09\uc774 \uc5c6\uc73c\ub098, '\uae30\ud0c0 \uc81c\ubc18 \ube44\uc6a9'\uc5d0 \ud3ec\ud568\ub420 \uc218 \uc788\uc74c.\n- \ud53c\uace0\uac00 \uc774 \uc0ac\uac74 \uc0ac\uc5c5\ub9cc\uc744 \uc704\ud55c \uacbd\ube44\ub97c \ud2b9\uc815\ud558\uc5ec \uc6b4\uc601\ud55c \uac83\uc774 \uc544\ub2c8\ub77c \ud68c\uc0ac \uc804\uccb4\uc758 \uacbd\ube44\ub97c \uacf5\ud1b5\uc73c\ub85c \uc6b4\uc601\ud55c \uc810.\n- \ud53c\uace0\uac00 \ub2e4\ub978 \uc0ac\uc5c5 \ubd80\ubb38\uc5d0\uc11c\ub294 \ubcf8\uc0ac \uacf5\ud1b5\ube44\ub97c \ub530\ub85c \uacc4\uc0b0\ud558\uc9c0 \uc54a\uc558\ub358 \uac83\uc740 \uc0ac\uc5c5 \ud2b9\uc131 \ub54c\ubb38\uc774\uba70, \uc21c\uc218 \uc774\uc724\uc744 \uc801\uac8c \uc0b0\uc815\ud558\uae30 \uc704\ud55c \uc758\ub3c4\ub85c \ubcf4\uc774\uc9c0 \uc54a\uc74c.\n- \uc6d0\uace0\uac00 \ubcf8\uc0ac \uacf5\ud1b5\ube44 \uacf5\uc81c \ube44\uc728 \ubc0f \uc870\uc815 \ub0b4\uc6a9\uc744 \uc54c\uace0 \uc788\uc5c8\ub358 \uc810.\n- \uc2e4\uc81c\ub85c \ubc1c\uc0dd\ud55c \ubcf8\uc0ac \uacf5\ud1b5\ube44\ub098 \ubc95\uc778\uc138\ub97c \ubc18\uc601\ud558\uc5ec \uacc4\uc0b0\ud560 \uacbd\uc6b0 \uc6d0\uace0\uac00 \ub354 \ub9ce\uc740 \uc561\uc218\ub97c \ubd84\ubc30\ubc1b\uc744 \uc218 \uc788\uc5c8\ub2e4\uace0 \ubcfc \uc790\ub8cc\uac00 \uc5c6\ub294 \uc810.\n- **\uacb0\ub860**: \ud53c\uace0\uac00 \ubcf8\uc0ac \uacf5\ud1b5\ube44\ub97c \uacf5\uc81c\ud55c \ud6c4 \uc21c\uc218\uc774\uc724\uc744 \uc0b0\uc815\ud55c \uac83\uc774 \ubd80\ub2f9\ud558\ub2e4\uace0 \ubcfc \uc218 \uc5c6\uc74c.\n- **\ud1f4\uc9c1\uc801\ub9bd\uae08 \uad00\ub828**:\n- 1\ub144 \ubbf8\ub9cc \uadfc\ubb34\uc790\uc758 \ud1f4\uc9c1\uc801\ub9bd\uae08\uc774 \ud68c\uc0ac\uc758 \uc601\uc5c5\uc774\uc775\uc774 \ub41c\ub2e4\ub294 \uc6d0\uace0\uc758 \uc8fc\uc7a5\uc740 \uadfc\uac70 \uc5c6\uc74c.\n- \ud1f4\uc9c1\uc801\ub9bd\uae08\uc740 \uc801\ub9bd \ub2f9\uc2dc \uadfc\ub85c\uc790 \uc784\uae08\uc744 \uae30\uc900\uc73c\ub85c \ucda9\ub2f9\ud558\ub294 \uac83\uc774\uba70, 1\ub144 \ubbf8\ub9cc \uadfc\ubb34\uc790\uac00 \ud1f4\uc0ac\ud574\ub3c4 \ud2b9\uc815\uc778\uc5d0 \ub300\ud55c \uc801\ub9bd\uae08\uc774 \ud68c\uc0ac\uc758 \uc601\uc5c5\uc774\uc775\uc73c\ub85c \uadc0\uc18d\ub418\uc9c0 \uc54a\uc74c.\n- \ud1f4\uc9c1\ucda9\ub2f9\uae08 \ud68c\uacc4\ucc98\ub9ac \uc2dc 1\ub144 \uc774\uc0c1 \ub610\ub294 1\ub144 \uc774\ud558\ub85c \uad6c\ubd84\ud558\uc9c0 \uc54a\uc73c\uba70, \uc2e4\uc81c \ud1f4\uc9c1\uae08\uc740 \uc801\ub9bd\uae08\uacfc \uc77c\uce58\ud558\uc9c0 \uc54a\uc744 \uc218 \uc788\uc74c.\n- **\uacb0\ub860**: 1\ub144 \ubbf8\ub9cc \ud1f4\uc9c1\uc790\uc758 \ud1f4\uc9c1\uc801\ub9bd\uae08\uc774 \uc21c\uc218\uc774\uc724\uc5d0 \ud574\ub2f9\ud55c\ub2e4\ub294 \uc6d0\uace0\uc758 \uc8fc\uc7a5\uc740 \uc774\uc720 \uc5c6\uc74c.\n- **\ubc95\uc778\uc138 \uad00\ub828**:\n- \ud53c\uace0\uac00 \uc2e4\uc81c\ub85c \ub0a9\ubd80\ud55c \ubc95\uc778\uc138\uc640 \uc774 \uc0ac\uac74 \uc0ac\uc5c5 \uc815\uc0b0 \uc2dc \uacf5\uc81c\ud55c \ubc95\uc778\uc138\uac00 \uc77c\uce58\ud558\uc9c0 \uc54a\ub294 \uc810\uc740 \uc778\uc815\ub428.\n- \uadf8\ub7ec\ub098 \ud53c\uace0\uac00 \ubcf8\uc0ac \uacf5\ud1b5\ube44\ub098 \ubc95\uc778\uc138 \uacf5\uc81c \ube44\uc728\uc5d0 \uc758\ud558\uc9c0 \uc54a\uace0 \uc2e4\uc81c\ub85c \ubc1c\uc0dd\ud55c \ube44\uc6a9\uc744 \ubc18\uc601\ud558\uc5ec \uacc4\uc0b0\ud560 \uacbd\uc6b0 \uc6d0\uace0\uac00 \ub354 \ub9ce\uc740 \uc561\uc218\ub97c \ubd84\ubc30\ubc1b\uc744 \uc218 \uc788\uc5c8\ub2e4\uace0 \ubcfc \uc790\ub8cc\uac00 \uc5c6\uc74c.\n- \uc6d0\uace0\uac00 \uc774\uc775\ubd84\ubc30 \ub2f9\uc2dc \ud53c\uace0\uac00 \uc801\uc6a9\ud560 \ubc95\uc778\uc138\uc728\uc5d0 \ub300\ud558\uc5ec \uc774\uc758\ub97c \uc81c\uae30\ud558\uc9c0 \uc54a\uc558\ub358 \uc810.\n- **\uacb0\ub860**: \ud53c\uace0\uac00 \ubc95\uc778\uc138\ub97c \uacfc\ub2e4 \uc801\uc6a9\ud558\uc5ec \uc774\uc775\ubd84\ubc30\uae08\uc744 \ucd95\uc18c\ud588\ub2e4\ub294 \uc6d0\uace0\uc758 \uc8fc\uc7a5\uc740 \uc774\uc720 \uc5c6\uc74c.\n### \uc704\uc790\ub8cc \uccad\uad6c\n- **\uc7c1\uc810**: \ud53c\uace0\uac00 \uc6d0\uace0\uc758 \uc9c1\uc704\ub97c \ubd80\ub2f9\ud558\uac8c \uc870\uc815\ud558\uace0 \uc0ac\uc9c1\ud558\uac8c \ud558\uc600\uc73c\uba70, \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc5d0 \uad00\uc5ec\ud558\uc9c0 \ubabb\ud558\ub3c4\ub85d \ubc29\ud574\ud558\uc5ec \uc6d0\uace0\uc5d0\uac8c \uc815\uc2e0\uc801 \uace0\ud1b5\uc744 \uc8fc\uc5c8\ub294\uc9c0 \uc5ec\ubd80.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- \ud53c\uace0\uac00 \ubd80\ub2f9\ud558\uac8c \uc6d0\uace0\uc758 \uc9c1\uc704\ub97c \uc870\uc815\ud558\uac70\ub098 \uc0ac\uc9c1\ud558\uac8c \ud558\uc600\ub2e4\uace0 \uc778\uc815\ud558\uae30 \ubd80\uc871\ud568.\n- \uc6d0\uace0\uc758 PM \uad50\uccb4 \ubc0f \uc804\ubcf4\ub294 C\uc758 \uc694\uccad\uc5d0 \ub530\ub978 \uac83\uc73c\ub85c \ubcf4\uc784.\n- \ud53c\uace0\uac00 \uc6d0\uace0\uac00 \uc774 \uc0ac\uac74 \uc0ac\uc5c5\uc5d0 \uad00\uc5ec\ud558\uc9c0 \ubabb\ud558\ub3c4\ub85d \uc758\ub3c4\uc801\uc73c\ub85c \ubc29\ud574\ud558\uc600\ub2e4\uace0 \ubcfc \uc790\ub8cc\uac00 \uc5c6\uc74c.\n- **\uacb0\ub860**: \uc6d0\uace0\uc758 \uc704\uc790\ub8cc \uccad\uad6c\ub294 \uc774\uc720 \uc5c6\uc74c.\n## \uac80\ud1a0\n- \ubcf8 \ud310\uacb0\uc740 \uacc4\uc57d\uc758 \ud574\uc11d, \ud2b9\ud788 '\uc21c\uc218 \uc774\uc724'\uc758 \ubc94\uc704\uc5d0 \ub300\ud55c \ub2f9\uc0ac\uc790 \uac04\uc758 \ud569\uc758 \ub0b4\uc6a9\uacfc \uc2e4\uc81c \uc6b4\uc601 \ubc29\uc2dd, \uadf8\ub9ac\uace0 \uc774\uc5d0 \ub300\ud55c \ub2f9\uc0ac\uc790\uc758 \uc778\uc9c0 \uc5ec\ubd80\uac00 \uc911\uc694\ud558\uac8c \uc791\uc6a9\ud568\uc744 \ubcf4\uc5ec\uc90c.\n- \uc774\uc775\ubd84\ubc30 \uc57d\uc815 \uc2dc '\uae30\ud0c0 \uc81c\ubc18 \ube44\uc6a9'\uacfc \uac19\uc740 \ud3ec\uad04\uc801\uc778 \ubb38\uad6c\uc758 \ud574\uc11d\uc5d0 \uc788\uc5b4 \uad6c\uccb4\uc801\uc778 \ud569\uc758\uac00 \uc5c6\uc5c8\ub2e4\uba74, \uc2e4\uc81c \uc0ac\uc5c5 \uc6b4\uc601\uc758 \ud569\ub9ac\uc131\uacfc \ub2f9\uc0ac\uc790\uc758 \uc778\uc9c0 \uc5ec\ubd80\uac00 \ud310\ub2e8\uc758 \uc911\uc694\ud55c \uadfc\uac70\uac00 \ub420 \uc218 \uc788\uc74c\uc744 \uc2dc\uc0ac\ud568.\n- \uc704\uc790\ub8cc \uccad\uad6c\uc5d0 \uc788\uc5b4\uc11c\ub294 \ud53c\uace0\uc758 \ubd80\ub2f9\ud55c \ud589\uc704\ub85c \uc778\ud55c \uc815\uc2e0\uc801 \uace0\ud1b5\uc5d0 \ub300\ud55c **\uac1d\uad00\uc801\uc778 \uc99d\uac70**\uac00 \ubd80\uc871\ud560 \uacbd\uc6b0 \uc778\uc815\ub418\uae30 \uc5b4\ub824\uc6c0\uc744 \ud655\uc778\ud568.\n- \uacc4\uc57d \uad00\uacc4\uc5d0\uc11c \uc774\uc775 \ubc30\ubd84 \uae30\uc900\uc744 \uba85\ud655\ud788 \ud558\uace0, \ubcc0\uacbd \uc0ac\ud56d \ubc1c\uc0dd \uc2dc \ub2f9\uc0ac\uc790 \uac04\uc758 **\uba85\uc2dc\uc801\uc778 \ud569\uc758**\ub97c \uac70\uce58\ub294 \uac83\uc774 \ubd84\uc7c1 \uc608\ubc29\uc5d0 \uc911\uc694\ud568\uc744 \uac15\uc870\ud568."}
- 법리: 해당 합의각서에서 '순수 이윤'은 회사의 일반관리비, 현장의 운영비뿐만 아니라 '기타 제반 비용'을 제외한 비용을 뜻함. 따라서 순수 이윤을 해당 사업과 관련해서 얻은 수입이나 지출만을 기준으로 계산해야 한다고 볼 근거가 없음.
- 법원의 판단:
- 본사 공통비 관련:
- 해당 합의각서에 본사 공통비에 대한 언급이 없으나, '기타 제반 비용'에 포함될 수 있음.
- 회사가 해당 사업만을 위한 경비를 특정하여 운영한 것이 아니라 회사 전체의 경비를 공통으로 운영한 점.
- 회사가 다른 사업 부문에서는 본사 공통비를 따로 계산하지 않았던 것은 사업 특성 때문이며, 순수 이윤을 적게 산정하기 위한 의도로 보이지 않음.
- 근로자가 본사 공통비 공제 비율 및 조정 내용을 알고 있었던 점.
- 실제로 발생한 본사 공통비나 법인세를 반영하여 계산할 경우 근로자가 더 많은 액수를 분배받을 수 있었다고 볼 자료가 없는 점.
- 결론: 회사가 본사 공통비를 공제한 후 순수이윤을 산정한 것이 부당하다고 볼 수 없음.
- 퇴직적립금 관련:
- 1년 미만 근무자의 퇴직적립금이 회사의 영업이익이 된다는 근로자의 주장은 근거 없음.
- 퇴직적립금은 적립 당시 근로자 임금을 기준으로 충당하는 것이며, 1년 미만 근무자가 퇴사해도 특정인에 대한 적립금이 회사의 영업이익으로 귀속되지 않음.
- 퇴직충당금 회계처리 시 1년 이상 또는 1년 이