서울중앙지방법원 | 2017-03-13 | 2016나35306
법원 판례 기준으로 판결요지와 원문 출처를 내부에서 확인하세요.
원문이 아닌 정리본이며, 저장된 요약의 끝부분이 잘려 있을 수 있습니다.
보조금 부당 수령액 반환 및 특별상여금, 신의칙, 상계 주장의 타당성 여부
결과 요약
- 근로자가 회사에게 지급한 집필비 및 회의비가 보조금 지급 요건을 갖추지 못하여 부당하게 수령된 보조금에 해당하므로, 회사는 근로자에게 해당 금액 및 지연손해금을 반환할 의무가 있다고 판단하여 회사의 항소를 기각함.
사실관계
- 근로자는 태권도 기술 및 연구 개발 법인으로, 회사는 2011. 2. 1.부터 2012. 1. 31.까지 계약직 수석연구원으로 근무함.
- 근로자는 국민체육진흥공단이 주관한 'B사업'에 간접보조사업자로 참여하며 회사를 공동집필자로 참여시킴.
- 근로자는 B사업 관련 보조금으로 회사에게 2011. 6. 10.부터 2011. 10. 12.까지 집필비 8,750,190원, 회의비 1,100,000원 등 총 9,850,190원을 지급함.
- 감사원 감사 및 국민체육진흥공단의 요청에 따라 근로자는 2014. 4.경 자체 감사를 실시하였고, '국민체육진흥기금 사용 및 정산지침'에 따라 회사가 근로자의 소속 직원임에도 보조금에서 집필비 등을 지급받은 것이 부당하다고 판단함.
- 근로자는 2014. 6.경 회사에게 9,850,190원의 환수를 요청하였으나, 회사는 이에 응하지 아니함.
핵심 쟁점, 법리 및 법원의 판단
보조금 지급 요건 미비로 인한 반환 의무
- 법리: 구 보조금 관리에 관한 법률 제33조의2 제1항 제3호는 보조사업자 또는 간접사업자가 보조금 수령자가 보조금을 지급받기 위한 요건을 갖추지 못한 경우 그 반환을 명할 수 있다고 규정함. 해당 사안 지침은 국민체육진흥기금으로 지급되는 보조금의 구체적 집행기준을 마련한 것으로, 보조사업자 소속 임직원에게 각종 수당을 지급해서는 아니 된다고 규정함.
- 판단: 회사가 근로자의 직원으로서 B사업 공동집필 업무를 수행하며 보조금에서 집필비, 회의비를 지급받은 것은 해당 사안 지침 IV-1-7-라.항에 위배되어 '보조금을 지급받기 위한 요건을 갖추지 못한 경우'에 해당함. 따라서 회사는 근로자에게 해당 금액 및 지연손해금을 반환할 의무가 있음.
관련 판례 및 법령
- 구 보조금 관리에 관한 법률(2016. 1. 28. 법률 제13931호로 개정되기 전의 것) 제33조의2 제1항 제3호
- 국민체육진흥공단 '국민체육진흥기금 사용 및 정산지침' IV-1-7-라.항
특별상여금 주장의 타당성
- 법리: 특별상여금은 통상 업무 이외의 특별한 노력에 대한 보상으로, 근로계약서나 보수규정 등 명확한 근거 규정이 있어야 함.
- 판단: 회사의 교재 집필 업무가 일반적 업무 이외의 특별한 보상 대상 업무라고 단정하기 어렵고, 근로자와 피고 사이의 근로계약서나 보수규정에 특별상여금에 관한 근거 규정이 없음. 따라서 위 집필비 등을 특별상여금으로 볼 수 없으므로, 회사의 주장은 이유 없음.
확보한 수집 내용입니다. 전문 여부와 앞뒤 누락, 문단·표·공백의 원형 보존은 확인되지 않았습니다.
공식 원문 미확인
1. 피고의 항소를 기각한다. 2. 항소비용은 피고가 부담한다.
{"source_kind": "bigcase_html_noauth", "extraction_method": "next_data_noauth", "ai_summary": "# \ubcf4\uc870\uae08 \ubd80\ub2f9 \uc218\ub839\uc561 \ubc18\ud658 \ubc0f \ud2b9\ubcc4\uc0c1\uc5ec\uae08, \uc2e0\uc758\uce59, \uc0c1\uacc4 \uc8fc\uc7a5\uc758 \ud0c0\ub2f9\uc131 \uc5ec\ubd80\n## \uacb0\uacfc \uc694\uc57d\n- \uc6d0\uace0\uac00 \ud53c\uace0\uc5d0\uac8c \uc9c0\uae09\ud55c \uc9d1\ud544\ube44 \ubc0f \ud68c\uc758\ube44\uac00 \ubcf4\uc870\uae08 \uc9c0\uae09 \uc694\uac74\uc744 \uac16\ucd94\uc9c0 \ubabb\ud558\uc5ec \ubd80\ub2f9\ud558\uac8c \uc218\ub839\ub41c \ubcf4\uc870\uae08\uc5d0 \ud574\ub2f9\ud558\ubbc0\ub85c, \ud53c\uace0\ub294 \uc6d0\uace0\uc5d0\uac8c \ud574\ub2f9 \uae08\uc561 \ubc0f \uc9c0\uc5f0\uc190\ud574\uae08\uc744 \ubc18\ud658\ud560 \uc758\ubb34\uac00 \uc788\ub2e4\uace0 \ud310\ub2e8\ud558\uc5ec \ud53c\uace0\uc758 \ud56d\uc18c\ub97c \uae30\uac01\ud568.\n## \uc0ac\uc2e4\uad00\uacc4\n- \uc6d0\uace0\ub294 \ud0dc\uad8c\ub3c4 \uae30\uc220 \ubc0f \uc5f0\uad6c \uac1c\ubc1c \ubc95\uc778\uc73c\ub85c, \ud53c\uace0\ub294 2011. 2. 1.\ubd80\ud130 2012. 1. 31.\uae4c\uc9c0 \uacc4\uc57d\uc9c1 \uc218\uc11d\uc5f0\uad6c\uc6d0\uc73c\ub85c \uadfc\ubb34\ud568.\n- \uc6d0\uace0\ub294 \uad6d\ubbfc\uccb4\uc721\uc9c4\ud765\uacf5\ub2e8\uc774 \uc8fc\uad00\ud55c 'B\uc0ac\uc5c5'\uc5d0 \uac04\uc811\ubcf4\uc870\uc0ac\uc5c5\uc790\ub85c \ucc38\uc5ec\ud558\uba70 \ud53c\uace0\ub97c \uacf5\ub3d9\uc9d1\ud544\uc790\ub85c \ucc38\uc5ec\uc2dc\ud0b4.\n- \uc6d0\uace0\ub294 B\uc0ac\uc5c5 \uad00\ub828 \ubcf4\uc870\uae08\uc73c\ub85c \ud53c\uace0\uc5d0\uac8c 2011. 6. 10.\ubd80\ud130 2011. 10. 12.\uae4c\uc9c0 \uc9d1\ud544\ube44 8,750,190\uc6d0, \ud68c\uc758\ube44 1,100,000\uc6d0 \ub4f1 \ucd1d 9,850,190\uc6d0\uc744 \uc9c0\uae09\ud568.\n- \uac10\uc0ac\uc6d0 \uac10\uc0ac \ubc0f \uad6d\ubbfc\uccb4\uc721\uc9c4\ud765\uacf5\ub2e8\uc758 \uc694\uccad\uc5d0 \ub530\ub77c \uc6d0\uace0\ub294 2014. 4.\uacbd \uc790\uccb4 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud558\uc600\uace0, '\uad6d\ubbfc\uccb4\uc721\uc9c4\ud765\uae30\uae08 \uc0ac\uc6a9 \ubc0f \uc815\uc0b0\uc9c0\uce68'\uc5d0 \ub530\ub77c \ud53c\uace0\uac00 \uc6d0\uace0\uc758 \uc18c\uc18d \uc9c1\uc6d0\uc784\uc5d0\ub3c4 \ubcf4\uc870\uae08\uc5d0\uc11c \uc9d1\ud544\ube44 \ub4f1\uc744 \uc9c0\uae09\ubc1b\uc740 \uac83\uc774 \ubd80\ub2f9\ud558\ub2e4\uace0 \ud310\ub2e8\ud568.\n- \uc6d0\uace0\ub294 2014. 6.\uacbd \ud53c\uace0\uc5d0\uac8c 9,850,190\uc6d0\uc758 \ud658\uc218\ub97c \uc694\uccad\ud558\uc600\uc73c\ub098, \ud53c\uace0\ub294 \uc774\uc5d0 \uc751\ud558\uc9c0 \uc544\ub2c8\ud568.\n## \ud575\uc2ec \uc7c1\uc810, \ubc95\ub9ac \ubc0f \ubc95\uc6d0\uc758 \ud310\ub2e8\n### \ubcf4\uc870\uae08 \uc9c0\uae09 \uc694\uac74 \ubbf8\ube44\ub85c \uc778\ud55c \ubc18\ud658 \uc758\ubb34\n- **\ubc95\ub9ac**: \uad6c \ubcf4\uc870\uae08 \uad00\ub9ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c33\uc870\uc7582 \uc81c1\ud56d \uc81c3\ud638\ub294 \ubcf4\uc870\uc0ac\uc5c5\uc790 \ub610\ub294 \uac04\uc811\uc0ac\uc5c5\uc790\uac00 \ubcf4\uc870\uae08 \uc218\ub839\uc790\uac00 \ubcf4\uc870\uae08\uc744 \uc9c0\uae09\ubc1b\uae30 \uc704\ud55c \uc694\uac74\uc744 \uac16\ucd94\uc9c0 \ubabb\ud55c \uacbd\uc6b0 \uadf8 \ubc18\ud658\uc744 \uba85\ud560 \uc218 \uc788\ub2e4\uace0 \uaddc\uc815\ud568. \uc774 \uc0ac\uac74 \uc9c0\uce68\uc740 \uad6d\ubbfc\uccb4\uc721\uc9c4\ud765\uae30\uae08\uc73c\ub85c \uc9c0\uae09\ub418\ub294 \ubcf4\uc870\uae08\uc758 \uad6c\uccb4\uc801 \uc9d1\ud589\uae30\uc900\uc744 \ub9c8\ub828\ud55c \uac83\uc73c\ub85c, \ubcf4\uc870\uc0ac\uc5c5\uc790 \uc18c\uc18d \uc784\uc9c1\uc6d0\uc5d0\uac8c \uac01\uc885 \uc218\ub2f9\uc744 \uc9c0\uae09\ud574\uc11c\ub294 \uc544\ub2c8 \ub41c\ub2e4\uace0 \uaddc\uc815\ud568.\n- **\ud310\ub2e8**: \ud53c\uace0\uac00 \uc6d0\uace0\uc758 \uc9c1\uc6d0\uc73c\ub85c\uc11c B\uc0ac\uc5c5 \uacf5\ub3d9\uc9d1\ud544 \uc5c5\ubb34\ub97c \uc218\ud589\ud558\uba70 \ubcf4\uc870\uae08\uc5d0\uc11c \uc9d1\ud544\ube44, \ud68c\uc758\ube44\ub97c \uc9c0\uae09\ubc1b\uc740 \uac83\uc740 \uc774 \uc0ac\uac74 \uc9c0\uce68 IV-1-7-\ub77c.\ud56d\uc5d0 \uc704\ubc30\ub418\uc5b4 '\ubcf4\uc870\uae08\uc744 \uc9c0\uae09\ubc1b\uae30 \uc704\ud55c \uc694\uac74\uc744 \uac16\ucd94\uc9c0 \ubabb\ud55c \uacbd\uc6b0'\uc5d0 \ud574\ub2f9\ud568. \ub530\ub77c\uc11c \ud53c\uace0\ub294 \uc6d0\uace0\uc5d0\uac8c \ud574\ub2f9 \uae08\uc561 \ubc0f \uc9c0\uc5f0\uc190\ud574\uae08\uc744 \ubc18\ud658\ud560 \uc758\ubb34\uac00 \uc788\uc74c.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- \uad6c \ubcf4\uc870\uae08 \uad00\ub9ac\uc5d0 \uad00\ud55c \ubc95\ub960(2016. 1. 28. \ubc95\ub960 \uc81c13931\ud638\ub85c \uac1c\uc815\ub418\uae30 \uc804\uc758 \uac83) \uc81c33\uc870\uc7582 \uc81c1\ud56d \uc81c3\ud638\n- \uad6d\ubbfc\uccb4\uc721\uc9c4\ud765\uacf5\ub2e8 '\uad6d\ubbfc\uccb4\uc721\uc9c4\ud765\uae30\uae08 \uc0ac\uc6a9 \ubc0f \uc815\uc0b0\uc9c0\uce68' IV-1-7-\ub77c.\ud56d\n### \ud2b9\ubcc4\uc0c1\uc5ec\uae08 \uc8fc\uc7a5\uc758 \ud0c0\ub2f9\uc131\n- **\ubc95\ub9ac**: \ud2b9\ubcc4\uc0c1\uc5ec\uae08\uc740 \ud1b5\uc0c1 \uc5c5\ubb34 \uc774\uc678\uc758 \ud2b9\ubcc4\ud55c \ub178\ub825\uc5d0 \ub300\ud55c \ubcf4\uc0c1\uc73c\ub85c, \uadfc\ub85c\uacc4\uc57d\uc11c\ub098 \ubcf4\uc218\uaddc\uc815 \ub4f1 \uba85\ud655\ud55c \uadfc\uac70 \uaddc\uc815\uc774 \uc788\uc5b4\uc57c \ud568.\n- **\ud310\ub2e8**: \ud53c\uace0\uc758 \uad50\uc7ac \uc9d1\ud544 \uc5c5\ubb34\uac00 \uc77c\ubc18\uc801 \uc5c5\ubb34 \uc774\uc678\uc758 \ud2b9\ubcc4\ud55c \ubcf4\uc0c1 \ub300\uc0c1 \uc5c5\ubb34\ub77c\uace0 \ub2e8\uc815\ud558\uae30 \uc5b4\ub835\uace0, \uc6d0\uace0\uc640 \ud53c\uace0 \uc0ac\uc774\uc758 \uadfc\ub85c\uacc4\uc57d\uc11c\ub098 \ubcf4\uc218\uaddc\uc815\uc5d0 \ud2b9\ubcc4\uc0c1\uc5ec\uae08\uc5d0 \uad00\ud55c \uadfc\uac70 \uaddc\uc815\uc774 \uc5c6\uc74c. \ub530\ub77c\uc11c \uc704 \uc9d1\ud544\ube44 \ub4f1\uc744 \ud2b9\ubcc4\uc0c1\uc5ec\uae08\uc73c\ub85c \ubcfc \uc218 \uc5c6\uc73c\ubbc0\ub85c, \ud53c\uace0\uc758 \uc8fc\uc7a5\uc740 \uc774\uc720 \uc5c6\uc74c.\n### \uc2e0\uc758\uce59 \uc704\ubc18 \uc8fc\uc7a5\uc758 \ud0c0\ub2f9\uc131\n- **\ubc95\ub9ac**: \ubcf4\uc870\uae08\uc758 \ubd80\uc815 \uc218\uae09 \ubc29\uc9c0\ub97c \uc704\ud55c \ubc95\ub960\uc758 \ucde8\uc9c0 \ubc0f \ubcf4\uc870\uae08 \ubc18\ud658 \uccad\uad6c \uacbd\uc704\ub97c \uc885\ud569\uc801\uc73c\ub85c \uace0\ub824\ud558\uc5ec \uc2e0\uc758\uce59 \uc704\ubc18 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud568.\n- **\ud310\ub2e8**: \ubcf4\uc870\uae08\uc758 \uc801\uc815 \uc9d1\ud589 \ubc0f \ubd80\uc815 \uc218\uae09 \ubc29\uc9c0\ub77c\ub294 \uad6c \ubcf4\uc870\uae08 \uad00\ub9ac\uc5d0 \uad00\ud55c \ubc95\ub960 \uc81c33\uc870\uc7582 \uc81c1\ud56d\uc758 \ucde8\uc9c0\uc640 \uc6d0\uace0\uac00 \ud53c\uace0\uc5d0\uac8c \ubc18\ud658 \uccad\uad6c\ub97c \ud558\uac8c \ub41c \uacbd\uc704 \ub4f1\uc744 \uace0\ub824\ud560 \ub54c, \uc57d 4\ub144\uc774 \uc9c0\ub09c \uc2dc\uc810\uc5d0 \uccad\uad6c\ud558\uc600\ub2e4\ub294 \uc0ac\uc720\ub9cc\uc73c\ub85c \uc6d0\uace0\uc758 \uccad\uad6c\uac00 \uc2e0\uc758\uce59\uc5d0 \ubc18\ud55c\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub824\uc6c0. \ub530\ub77c\uc11c \ud53c\uace0\uc758 \uc8fc\uc7a5\uc740 \uc774\uc720 \uc5c6\uc74c.\n### \uc0c1\uacc4 \uc8fc\uc7a5\uc758 \ud0c0\ub2f9\uc131 (\uc790\ub140\ud559\ube44\ubcf4\uc870\uae08 \ucc44\uad8c)\n- **\ubc95\ub9ac**: \ubcf5\ub9ac\ud6c4\uc0dd\ube44\ub294 \uc608\uc0b0 \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc9c0\uae09\uc561\uc774 \uc81c\ud55c\ub420 \uc218 \uc788\uc73c\uba70, \ud569\ub9ac\uc801\uc778 \uc218\uc900\uc73c\ub85c \uc81c\ud55c\ud558\uc5ec \ud6a8\uc728\uc801\uc774\uace0 \uacf5\ud3c9\ud558\uac8c \uc9d1\ud589\ud560 \uc218 \uc788\uc74c.\n- **\ud310\ub2e8**: \uc6d0\uace0\uc758 \uc790\ub140\ud559\ube44\ubcf4\uc870\uae08 \uad00\ub828 \uaddc\uc815\uc740 '\uc608\uc0b0\uc758 \ubc94\uc704 \ub0b4'\uc5d0\uc11c \uc801\uc6a9\ub420 \uc218 \uc788\uace0, \uc6d0\uace0\uc758 \uc790\ub140\ud559\ube44\ubcf4\uc870\uae08 \uc608\uc0b0\uc774 \ucda9\ubd84\ud558\uc9c0 \uc54a\uc740 \uc810, \uad6d\ub0b4 \ub300\ud559 \ub4f1\ub85d\uae08\uacfc \ud53c\uace0 \uc790\ub140\uc758 \uc678\uad6d \ub300\ud559 \ub4f1\ub85d\uae08 \uc218\uc900\uc758 \ucc28\uc774, \ub2e4\ub978 \uc9c1\uc6d0\ub4e4\uacfc\uc758 \ud615\ud3c9\uc131 \ub4f1\uc744 \uace0\ub824\ud560 \ub54c, \uc6d0\uace0\uac00 \uad6d\ub0b4 4\ub144\uc81c \ub300\ud559\uad50 \uc7ac\ud559 \uc790\ub140\ub97c \ub454 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ud55c \ucd5c\uace0\uc561 \uc218\uc900\uc744 \uae30\uc900\uc73c\ub85c \ud53c\uace0\uc5d0\uac8c \uc790\ub140\ud559\ube44\ubcf4\uc870\uae08\uc744 \uc9c0\uae09\ud55c \uac83\uc774 \ubd88\uacf5\ud3c9\ud558\uac70\ub098 \ubd88\ud569\ub9ac\ud558\ub2e4\uace0 \ubcf4\uae30 \uc5b4\ub824\uc6c0. \ub530\ub77c\uc11c \uc6d0\uace0\uac00 \ud53c\uace0\uc5d0\uac8c \ucd94\uac00\ub85c \uc9c0\uae09\ud560 \uc790\ub140\ud559\ube44\ubcf4\uc870\uae08\uc774 \uc794\uc874\ud55c\ub2e4\uace0 \ubcfc \uc218 \uc5c6\uc73c\ubbc0\ub85c, \ud53c\uace0\uc758 \uc0c1\uacc4 \uc8fc\uc7a5\uc740 \uc774\uc720 \uc5c6\uc74c.\n## \uac80\ud1a0\n- \ubcf8 \ud310\uacb0\uc740 \ubcf4\uc870\uae08 \uad00\ub9ac\uc758 \ud22c\uba85\uc131\uacfc \uc801\uc815\uc131 \ud655\ubcf4\ub97c \uc704\ud55c \ubc95\ub960 \ubc0f \uc9c0\uce68\uc758 \uc911\uc694\uc131\uc744 \uc7ac\ud655\uc778\ud568. \ud2b9\ud788, \ubcf4\uc870\uae08\uc740 \uadf8 \ubaa9\uc801\uacfc \uc694\uac74\uc5d0 \ub530\ub77c \uc5c4\uaca9\ud558\uac8c \uc9d1\ud589\ub418\uc5b4\uc57c \ud558\uba70, \uc18c\uc18d \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \uad00\ub828 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud568\uc744 \uba85\ud655\ud788 \ud568.\n- \ub610\ud55c, \ud2b9\ubcc4\uc0c1\uc5ec\uae08\uc774\ub098 \ubcf5\ub9ac\ud6c4\uc0dd\ube44\uc640 \uac19\uc740 \uae08\uc6d0\uc758 \uc9c0\uae09\uc740 \uba85\ud655\ud55c \uadfc\uac70 \uaddc\uc815\uacfc \uc608\uc0b0 \ubc94\uc704 \ub0b4\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc838\uc57c \ud558\uba70, \ud615\ud3c9\uc131\uc744 \uace0\ub824\ud55c \ud569\ub9ac\uc801\uc778 \uc9d1\ud589\uc774 \ud544\uc694\ud568\uc744 \uac15\uc870\ud568.\n- \uc2e0\uc758\uce59 \uc704\ubc18 \uc8fc\uc7a5\uc5d0 \ub300\ud574\uc11c\ub294 \ubc95\ub960\uc758 \uc785\ubc95 \ucde8\uc9c0\uc640 \uacf5\uc775\uc801 \ubaa9\uc801\uc744 \uc6b0\uc120\ud558\uc5ec \ud310\ub2e8\ud568\uc73c\ub85c\uc368, \ub2e8\uc21c\ud788 \uc2dc\uac04\uc758 \uacbd\uacfc\ub9cc\uc73c\ub85c \uad8c\ub9ac \ud589\uc0ac\uac00 \uc81c\ud55c\ub418\uc9c0 \uc54a\uc74c\uc744 \ubcf4\uc5ec\uc90c."}
신의칙 위반 주장의 타당성
- 법리: 보조금의 부정 수급 방지를 위한 법률의 취지 및 보조금 반환 청구 경위를 종합적으로 고려하여 신의칙 위반 여부를 판단함.
- 판단: 보조금의 적정 집행 및 부정 수급 방지라는 구 보조금 관리에 관한 법률 제33조의2 제1항의 취지와 근로자가 회사에게 반환 청구를 하게 된 경위 등을 고려할 때, 약 4년이 지난 시점에 청구하였다는 사유만으로 근로자의 청구가 신의칙에 반한다고 보기 어려움. 따라서 회사의 주장은 이유 없음.
상계 주장의 타당성 (자녀학비보조금 채권)
- 법리: 복리후생비는 예산 범위 내에서 지급액이 제한될 수 있으며, 합리적인 수준으로 제한하여 효율적이고 공평하게 집행할 수 있음.
- 판단: 근로자의 자녀학비보조금 관련 규정은 '예산의 범위 내'에서 적용될 수 있고, 근로자의 자녀학비보조금 예산이 충분하지 않은 점, 국내 대학 등록금과 피고 자녀의 외국 대학 등록금 수준의 차이, 다른 직원들과의 형평성 등을 고려할 때, 근로자가 국내 4년제 대학교 재학 자녀를 둔 직원에게 지급한 최고액 수준을 기준으로 회사에게 자녀학비보조금을 지급한 것이 불공평하거나 불합리하다고 보