Workbear재주넘는곰
대법원 2023다241100

Wages (임금) Case임금

Decided2023. 09. 14. Court대법원Partially reversed and remanded (일부 파기환송) — the case was sent back to the lower court for further proceedings consistent with the Supreme Court's finding that the allowance constitutes ordinary wages.
AI-generated English translation (summary, key points, decision summary and full text) for reference only — not an official translation and without legal effect. The Korean original below is authoritative.
AI Easy read — AI summary of this decision
AI-generated summary for reference only — the Korean original below is authoritative.

A shipping company had been paying its seafarers a 'shipboard welfare allowance' (선상복지비), which qualified as part of ordinary wages (통상임금), but later relabeled it as a 'fixed overtime allowance (paid onboard)' (고정 시간외수당(본선불)) without changing the actual payment method or amount. The Supreme Court held that since the substance of the payment remained identical, this was merely a name change and the allowance still qualified as ordinary wages.

Key takeaways
  • CaseA shipping company paid workers a 'shipboard welfare allowance,' which counted as ordinary wages, but simply relabeled it as a 'fixed overtime allowance (paid onboard)' without changing how or how much was paid.
  • OutcomeThe Supreme Court ruled that because the payment method and amount remained unchanged, the allowance still qualifies as ordinary wages regardless of its new name.
  • LessonWhether a wage item counts as ordinary wages depends on its actual payment substance and function, not its label—so employers cannot avoid ordinary wage obligations by simply renaming an allowance.
Issues
  • Whether the 'fixed overtime allowance (paid onboard)' (고정 시간외수당(본선불)) qualifies as ordinary wages (통상임금)
  • Whether merely renaming a wage item has any real legal effect on its classification
  • The applicable payment rate for paid leave benefits and the legal nature of the re-employment allowance
Key reasoning

The Court emphasized that whether a payment qualifies as ordinary wages (통상임금) must be determined by its objective nature and function, not by the label given to it by the employer. Because the 'fixed overtime allowance (paid onboard)' was calculated and paid in exactly the same manner and amount as the previous 'shipboard welfare allowance,' the Court found that only the name had changed while the substance remained the same. Therefore, the allowance retained its character as ordinary wages despite the relabeling. This reasoning prevents employers from circumventing ordinary wage obligations through superficial renaming of wage items.

Full text (English, AI translation) 8,956 chars

[Plaintiffs, Appellants and Appellees] Plaintiff 1 and 1 other (Attorney-at-law Kim Se-hui, Yeoneun Law Firm, Counsel for the plaintiffs)

[Plaintiffs, Appellees] Plaintiff 3 and 2 others (Attorney-at-law Kim Se-hui, Yeoneun Law Firm, Counsel for the plaintiffs)

[Defendant, Appellee and Appellant] Wilhelmsen Ship Management Korea Co., Ltd. (Attorney-at-law Park Seong-ha, Dongin Law Firm (LLC), Counsel for the defendant)

[Judgment Below] Seoul High Court Decision 2022Na2027381 decided April 28, 2023

[Order]

The part of the judgment below concerning the losing portions of Plaintiff 1 and Plaintiff 2 is all reversed, and this part of the case is remanded to the Seoul High Court. All of the defendant's appeal is dismissed. Of the costs of the appeal, the portion arising between Plaintiff 3, Plaintiff 4, Plaintiff 5 and the defendant shall be borne by the defendant.

[Reasoning] The grounds of appeal are examined.

1. As to the grounds of appeal by Plaintiff 1 and Plaintiff 2

A. Relevant legal principles

Whether a certain wage falls under ordinary wages must be determined according to its objective nature, based on whether it is money or goods paid to an employee as consideration for prescribed work, and whether it is paid regularly, uniformly, and fixedly. "Consideration for prescribed work" means money or goods that the employer and employee have agreed to pay for the work that the employee has agreed to ordinarily provide during the prescribed working hours. Wages that an employee additionally receives from the employer by providing work in excess of the prescribed working hours, or by specially providing work other than that agreed to be provided under the labor contract, or wages received unrelated to work during the prescribed working hours, cannot be regarded as consideration for prescribed work and therefore do not fall under ordinary wages. What constitutes consideration for prescribed work must be determined comprehensively based on how the employee and employer evaluated the value of the work that the employee agreed to ordinarily provide during the prescribed working hours, and how much money or goods they agreed to pay therefor (see Supreme Court en banc Decision 2012Da89399 decided December 18, 2013; Supreme Court Decision 2020Da224739 decided November 11, 2021).

B. Determination

1) Examining the reasoning of the judgment below in light of the relevant legal principles and the record, the lower court's determination that the "Fixed Overtime Allowance (Onboard Payment)" concerning Plaintiff 1's 3rd voyage and Plaintiff 2's 3rd and 4th voyages does not constitute consideration for prescribed work and thus is not included in ordinary wages, cannot be accepted, for the following reasons.

A) Until December 31, 2018, the defendant paid the plaintiffs a "Fixed Overtime Allowance (Fixed overtime)" pursuant to the previous seafarer employment contracts concluded with the plaintiffs, and separately also paid a "Welfare Allowance," which was paid monthly, converted from US$300 at the exchange rate at the time of payment.

B) From January 1, 2019, pursuant to the new seafarer employment contracts concluded with the plaintiffs, the defendant paid the plaintiffs a "Fixed Overtime Allowance (Home Allowance)/Fixed overtime-Home Allowance," which was merely a renamed version of the previous "Fixed Overtime Allowance (Fixed overtime)." Meanwhile, the previous "Welfare Allowance" was deleted from the wage items, and instead a "Fixed Overtime Allowance (Onboard Payment)/Fixed overtime-Onboard Allowance" was newly created, which, like the previous "Welfare Allowance," was paid monthly, converted from US$300 at the exchange rate at the time of payment.

C) However, in the pay statements concerning Plaintiff 1's 3rd voyage and Plaintiff 2's 3rd and 4th voyages, unlike the new seafarer employment contracts concluded at the time, the item "Fixed Overtime Allowance (Onboard Payment)" was indicated as "Welfare Allowance (FOT)," which means that this is the same item as the previous "Welfare Allowance." Moreover, in the severance pay statements of Plaintiff 1 and Plaintiff 2, the amounts corresponding to the "Fixed Overtime Allowance (Onboard Payment)" for the above voyages were all recorded under the item "Welfare Allowance."

D) The plaintiffs did not assert that the previous "Fixed Overtime Allowance (Fixed overtime)" or the "Fixed Overtime Allowance (Home Allowance)/Fixed overtime-Home Allowance" after January 1, 2019 constituted ordinary wages, and there is no dispute between the plaintiffs and the defendant that the previous "Welfare Allowance" is included in ordinary wages.

E) Around July 2018, employees of the defendant filed a civil lawsuit asserting that the previous "Welfare Allowance" should be included in ordinary wages, and a judgment in their favor on this point was thereafter finalized. There is no evidence to suggest that the plaintiffs' working hours or work patterns changed before and after the change of wage items in the new seafarer employment contracts concluded by the defendant from January 1, 2019.

F) Ultimately, there is substantial room to view that the new seafarer employment contracts concluded between the plaintiffs and the defendant after January 1, 2019 merely changed some wage items formally in comparison with the previous seafarer employment contracts. Therefore, it is reasonable to view that the "Fixed Overtime Allowance (Onboard Payment)" concerning Plaintiff 1's 3rd voyage and Plaintiff 2's 3rd and 4th voyages was, in substance, paid in the same amount and in the same manner of payment as the previous "Welfare Allowance," merely under a different name, and thus constitutes money or goods paid to an employee regularly, uniformly, and fixedly as consideration for prescribed work.

2) Nevertheless, the lower court, for the reasons stated in its judgment alone, determined that the "Fixed Overtime Allowance (Onboard Payment)" concerning Plaintiff 1's 3rd voyage and Plaintiff 2's 3rd and 4th voyages is not included in ordinary wages. Such determination by the lower court contains an error that misapprehended the legal principles concerning whether something constitutes ordinary wages, thereby affecting the conclusion of the judgment.

2. As to the defendant's grounds of appeal

A. First point

The lower court determined, for the reasons stated in its judgment, that the paid leave allowance in this case must be paid at 1.5 times the ordinary wage pursuant to the latter part of Article 49 (2015) or Article 51 (2018) of the defendant's rules of employment.

Examining the reasoning of the judgment below in light of the relevant legal principles and the record, there is no error in the lower court's determination that misapprehended the legal principles concerning the legal nature of paid leave allowance and the interpretation of rules of employment, thereby affecting the conclusion of the judgment.

B. Second point

The lower court determined, for the reasons stated in its judgment, that the "re-employment allowance" paid to Plaintiff 1, Plaintiff 2, Plaintiff 3, and Plaintiff 5 as consideration for prescribed work is recognized as having regularity, uniformity, and fixedness, and thus is included in ordinary wages.

Examining the reasoning of the judgment below in light of the relevant legal principles and the record, there is no error in the lower court's determination that exceeded the bounds of free evaluation of evidence in violation of the rules of logic and experience, or that misapprehended the legal principles concerning ordinary wages and the principle of good faith by failing to exhaust the necessary examination, thereby affecting the conclusion of the judgment.

C. Third point

The lower court, for the reasons stated in its judgment, calculated the plaintiffs' monthly prescribed working hours on the premise that paid holidays are not recognized for the plaintiffs, who are seafarers.

Examining the reasoning of the judgment below in light of the relevant legal principles and the record, there is no error in the lower court's determination that misapprehended the legal principles concerning the calculation of monthly prescribed working hours for the purpose of calculating ordinary wages, thereby affecting the conclusion of the judgment.

3. Conclusion

Therefore, the part of the judgment below concerning the losing portions of Plaintiff 1 and Plaintiff 2 is all reversed, and this part of the case is remanded to the court below for further hearing and determination; all of the defendant's appeal is dismissed; and of the costs of the appeal, the portion arising between Plaintiff 3, Plaintiff 4, Plaintiff 5 and the defendant shall be borne by the losing party. It is so decided by the unanimous opinion of the participating Justices as set forth in the Order.

Justice Min Yu-sook (Presiding Justice), Lee Dong-won, Cheon Dae-yeop (Justice in charge), Kwon Yeong-jun

【참조조문】

[1] 근로기준법 제2조 제1항 제5호, 근로기준법 시행령 제6조 제1항

[2] 근로기준법 제2조 제1항 제5호, 근로기준법 시행령 제6조 제1항

【참조판례】

[1] 대법원 2013. 12. 18. 선고 2012다89399 전원합의체 판결(공2014상, 236), 대법원 2021. 11. 11. 선고 2020다224739 판결

【주문】·【이유】 전문 3,487자 · 펼쳐 보기

【원고, 상고인 겸 피상고인】 원고 1 외 1인 (소송대리인 법무법인 여는 담당변호사 김세희)

【원고, 피상고인】 원고 3 외 2인 (소송대리인 법무법인 여는 담당변호사 김세희)

【피고, 피상고인 겸 상고인】 윌헴슨쉽매니지먼트코리아 주식회사 (소송대리인 법무법인(유한) 동인 담당변호사 박성하)

【원심판결】 서울고법 2023. 4. 28. 선고 2022나2027381 판결

【주 문】

원심판결 중 원고 1, 원고 2의 패소 부분을 모두 파기하고, 이 부분 사건을 서울고등법원에 환송한다. 피고의 상고를 모두 기각한다. 상고비용 중 원고 3, 원고 4, 원고 5와 피고 사이에 생긴 부분은 피고가 부담한다.

【이 유】 상고이유를 판단한다.

1. 원고 1, 원고 2의 상고이유에 대하여

가. 관련 법리

어떠한 임금이 통상임금에 속하는지 여부는 그 임금이 소정근로의 대가로 근로자에게 지급되는 금품으로서 정기적·일률적·고정적으로 지급되는 것인지를 기준으로 객관적인 성질에 따라 판단하여야 한다. 소정근로의 대가라 함은 근로자가 소정근로시간에 통상적으로 제공하기로 정한 근로에 관하여 사용자와 근로자가 지급하기로 약정한 금품을 말한다. 근로자가 소정근로시간을 초과하여 근로를 제공하거나 근로계약에서 제공하기로 정한 근로 외의 근로를 특별히 제공함으로써 사용자로부터 추가로 지급받는 임금이나 소정근로시간의 근로와는 관련 없이 지급받는 임금은 소정근로의 대가라 할 수 없으므로 통상임금에 속하지 아니한다. 소정근로의 대가가 무엇인지는 근로자와 사용자가 소정근로시간에 통상적으로 제공하기로 정한 근로자의 근로의 가치를 어떻게 평가하고 그에 대하여 얼마의 금품을 지급하기로 정하였는지를 기준으로 전체적으로 판단하여야 한다(대법원 2013. 12. 18. 선고 2012다89399 전원합의체 판결, 대법원 2021. 11. 11. 선고 2020다224739 판결 참조).

나. 판단

1) 원심판결 이유를 관련 법리 및 기록에 비추어 살펴보면, 원고 1의 3항해 및 원고 2의 3, 4항해에 관한 ‘고정 시간외수당(본선불)’이 소정근로의 대가에 해당하지 않아 통상임금에 포함되지 않는다고 본 원심의 판단은 다음과 같은 이유에서 수긍할 수 없다.

가) 피고는 2018. 12. 31.까지 원고들과 체결한 종전 선원고용계약에 따라 원고들에게 ‘고정 시간외수당(Fixed overtime)’을 지급하였고, 이와 별도로 ‘선상복지비(Welfare Allowance)’도 지급하였는데, ‘선상복지비’는 미화 300달러를 지급 시점 환율로 환산하여 매월 지급되었다.

나) 피고는 2019. 1. 1.부터 원고들과 체결한 새로운 선원고용계약에 따라 원고들에게 ‘고정 시간외수당(가족불) / Fixed overtime-Home Allowance’를 지급하였는데, 이는 종전의 ‘고정 시간외수당(Fixed overtime)’이 항목만 변경된 것이었다. 한편 종전의 ‘선상복지비’는 급여 항목에서 삭제되었고, 대신 ‘고정 시간외수당(본선불) / Fixed overtime-Onboard Allowance’이 신설되었는데, 종전의 ‘선상복지비’와 마찬가지로 미화 300달러를 지급 시점 환율로 환산하여 매월 지급되었다.

다) 그런데 원고 1의 3항해 및 원고 2의 3, 4항해에 관한 각 급여명세서에는 당시 체결된 새로운 선원고용계약서와 달리 ‘고정 시간외수당(본선불)’ 항목이 ‘Welfare Allowance(FOT)’라고 표시되었는바, 이는 종전의 ‘선상복지비’와 동일한 항목임을 의미한다. 또한 원고 1, 원고 2의 퇴직금 지급명세서에도 위 각 항해에 관한 ‘고정 시간외수당(본선불)’에 해당하는 금액이 모두 ‘선상복지비’ 항목으로 기재되었다.

라) 원고들은 종전의 ‘고정 시간외수당(Fixed overtime)’ 및 2019. 1. 1. 이후의 ‘고정 시간외수당(가족불) / Fixed overtime-Home Allowance’의 항목에 대해서는 통상임금으로 주장하지 않았고, 종전의 ‘선상복지비’가 통상임금에 포함된다는 점에 대해서는 원고들과 피고 사이에 다툼이 없다.

마) 피고 소속 근로자들이 2018. 7.경 종전의 ‘선상복지비’가 통상임금에 포함되어야 한다는 주장을 하면서 민사소송을 제기하여 그 이후에 이 부분에 관한 승소 판결이 확정되었고, 피고가 2019. 1. 1.부터 체결한 새로운 선원고용계약서의 급여 항목 변경 전후에 원고들의 근무시간이나 근무형태가 달라졌다고 볼 만한 사정도 보이지 않는다.

바) 결국 원고들과 피고 사이에 2019. 1. 1. 이후 체결된 새로운 선원고용계약서는 종전 선원고용계약서와 비교하여 형식적으로 급여 항목만 일부 변경된 것에 불과하다고 볼 여지가 크다. 따라서 원고 1의 3항해 및 원고 2의 3, 4항해에 관한 ‘고정 시간외수당(본선불)’은 실질적으로는 종전의 ‘선상복지비’와 동일한 지급방식으로 같은 금액을 명칭만 달리하여 지급한 것이므로, 소정근로의 대가로 근로자에게 정기적·일률적·고정적으로 지급되는 금품에 해당한다고 봄이 타당하다.

2) 그럼에도 원심은 판시와 같은 이유만으로 원고 1의 3항해 및 원고 2의 3, 4항해에 관한 ‘고정 시간외수당(본선불)’이 통상임금에 포함되지 않는다고 보았는바, 이러한 원심의 판단에는 통상임금의 해당 여부에 관한 법리를 오해함으로써 판결에 영향을 미친 잘못이 있다.

2. 피고의 상고이유에 대하여

가. 제1점

원심은 판시와 같은 이유로, 이 사건 유급휴가급은 피고의 취업규칙 제49조(2015년) 또는 제51조(2018년) 후문에 따라 통상임금의 1.5배를 지급해야 한다고 판단하였다.

원심판결 이유를 관련 법리 및 기록에 비추어 살펴보면, 이러한 원심의 판단에 유급휴가급의 법적 성격과 취업규칙의 해석에 관한 법리를 오해함으로써 판결에 영향을 미친 잘못이 없다.

나. 제2점

원심은 판시와 같은 이유로, ‘재고용수당’이 소정근로의 대가로 원고 1, 원고 2, 원고 3, 원고 5에게 지급된 금품으로서 정기성·일률성·고정성이 인정되므로 통상임금에 포함된다고 판단하였다.

원심판결 이유를 관련 법리 및 기록에 비추어 살펴보면, 이러한 원심의 판단에 논리와 경험의 법칙에 위배하여 자유심증주의의 한계를 벗어나거나 통상임금 및 신의칙에 대한 법리를 오해하여 필요한 심리를 다하지 아니함으로써 판결에 영향을 미친 잘못이 없다.

다. 제3점

원심은 판시와 같은 이유로, 선원인 원고들에게 유급휴일이 인정되지 않음을 전제로 원고들의 월 소정근로시간을 산정하였다.

원심판결 이유를 관련 법리 및 기록에 비추어 살펴보면, 이러한 원심의 판단에 통상임금 산정을 위한 월 소정근로시간 산정에 관한 법리를 오해함으로써 판결에 영향을 미친 잘못이 없다.

3. 결론

그러므로 원심판결 중 원고 1, 원고 2의 패소 부분을 모두 파기하고, 이 부분 사건을 다시 심리·판단하도록 원심법원에 환송하기로 하되, 피고의 상고를 모두 기각하며, 상고비용 중 원고 3, 원고 4, 원고 5와 피고 사이에 생긴 부분은 패소자가 부담하기로 하여, 관여 대법관의 일치된 의견으로 주문과 같이 판결한다.

대법관 민유숙(재판장) 이동원 천대엽(주심) 권영준

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