Workbear재주넘는곰
대법원 2010두19461

Revocation of Disapproval of Application to Correct Average Wage (평균임금 정정 신청 불승인 취소)평균 임금 정정 신청 불승인 취소

Decided2011. 06. 10. Court대법원Worker won
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.

This case concerned whether family allowances, personal pension subsidies, and holiday gifts paid by an employer should be included when calculating a worker's average wage (평균임금). The Supreme Court (대법원) ruled that all three types of payments constituted wages paid in exchange for labor and therefore must be included in the average wage calculation. As a result, the court struck down the Korea Workers' Compensation and Welfare Service's (근로복지공단) refusal to recalculate the worker's temporary disability benefits (휴업급여), ruling in favor of the worker.

Key takeaways
  • CaseThe Korea Workers' Compensation and Welfare Service (근로복지공단) refused to recalculate the worker's temporary disability benefits (휴업급여), treating the family allowance, personal pension subsidy, and holiday gifts as non-wage items.
  • OutcomeThe Supreme Court ruled that all three payments were compensation for labor made continuously and regularly, and therefore must be included in the average wage (평균임금) calculation.
  • LessonEven payments labeled as 'allowances' or 'welfare benefits' must be counted toward average wage if paid regularly, so workers should ensure these are included when filing for industrial accident compensation benefits (산재급여).
Issues
  • Whether the family allowance qualifies as wages forming the basis for average wage calculation
  • Whether the personal pension subsidy qualifies as wages subject to average wage calculation
  • Whether holiday gifts paid in kind should be included in average wage calculation
Key reasoning

The Supreme Court held that any payment made continuously and regularly by an employer to a worker as compensation for labor qualifies as 'wages' for average wage calculation purposes, regardless of its label, so long as the employer is obligated to pay it under a collective bargaining agreement (단체협약) or company rules of employment (취업규칙), and it is paid uniformly to workers meeting certain criteria. This principle applies even if the payment is made in kind (in-kind payment, 현물지급) rather than in cash, as long as it is genuinely compensation for work performed. Applying this standard, the Court found that the family allowance, personal pension subsidy, and holiday gifts were all paid regularly and were tied to the employment relationship, making them integral to the worker's average wage rather than mere welfare benefits.

Full text (English, AI translation) 5,522 chars

[Plaintiff (Selected Party), Appellee]

[Defendant, Appellant] Korea Workers' Compensation and Welfare Service (근로복지공단)
[Defendant Assistant Intervenor, Appellant] Samsung Heavy Industries Co., Ltd.
[Judgment Below] Busan High Court Decision 2009Nu2818, decided August 9, 2010

[Order]

The appeal is dismissed. Of the costs of the appeal, the portion arising from the intervention shall be borne by the Defendant Assistant Intervenor, and the remainder shall be borne by the Defendant.

[Reasoning] The grounds of appeal are examined together.
1. As to Ground of Appeal No. 1
Money and valuables of any kind paid by an employer to an employee as consideration for labor, which are paid continuously and regularly to the employee, for which the employer bears an obligation to pay under a collective agreement, rules of employment, wage regulations, employment contract, labor practice, or the like, and which are paid uniformly to employees satisfying certain requirements, shall be deemed wages subject to the calculation of average wages regardless of their designation (see Supreme Court en banc Decision 97Da5015, decided May 12, 1999; Supreme Court en banc Decision 2002Da8025, decided October 17, 2002, etc.).

The court below's determination that the family allowance paid by the Defendant Assistant Intervenor company (hereinafter "the Intervenor company") to the selectors, who are employees, has the nature of consideration for labor and thus constitutes wages forming the basis for calculating average wages, is in accordance with the aforementioned legal principle and is justified. There is no error of law, as alleged in the grounds of appeal, in misunderstanding the legal principles concerning wages forming the basis for the calculation of average wages.
2. As to Ground of Appeal No. 2
The court below, based on the evidence it adopted, found the following facts: that when the Intervenor company introduced the personal pension subsidy system in 1995, it agreed with the Labor Council to enroll all employees aged 20 or older but under 55 in personal pensions collectively; that thereafter, when some employees did not apply for or canceled their personal pensions, the Defendant did not pay the personal pension subsidy and initially restricted partial re-enrollment but subsequently permitted it through labor-management agreement; that currently more than 97% of employees receive the personal pension subsidy from the Defendant; that the Intervenor company has recorded the personal pension subsidy paid to employees as a fringe benefit on their pay statements; and that, aside from the change made by the Defendant after the 1995 introduction of the personal pension subsidy system in the standard amount to be paid from 3% of the standard monthly wage for National Pension purposes to 3% of the prior year's income standard, the payment amount and other terms have been maintained consistently. Based on these findings, the court below determined that once an employee applies to enroll in a personal pension, an obligation arises for the Intervenor company to deposit a fixed monthly amount into the designated personal pension account; that the personal pension subsidy is paid monthly by the Intervenor company on a regular and uniform basis; and that, since the payment standards for the personal pension subsidy are not changed unilaterally by the employer and it is difficult to regard the subsidy as money paid merely to reimburse actual expenses, it constitutes money continuously and regularly paid under an obligation imposed on the Intervenor company, and thus constitutes wages subject to the calculation of average wages.
In light of the relevant legal principles and the record, the determination of the court below is justified, and there is no error of law, as alleged in the grounds of appeal, in violation of the rules of evidence or in misunderstanding the legal principles concerning wages forming the basis for the calculation of average wages, or otherwise.
3. As to Ground of Appeal No. 3
Even if money or valuables paid by an employer to an employee as consideration for labor were paid in kind, if they have been paid as consideration for labor, it is proper to regard them as wages to be included in the calculation of average wages (see Supreme Court Decision 90Daka19647, decided December 7, 1990; Supreme Court Decision 2004Da41217, decided September 9, 2005, etc.).

The court below's determination that the gifts—worth approximately KRW 100,000 for the Lunar New Year holiday and approximately KRW 150,000 for the Chuseok holiday, which the Intervenor company has paid annually to all employees pursuant to the labor-management wage agreement of the year 2000—constitute wages forming the basis for the calculation of average wages, even though they were paid in kind, is in accordance with the aforementioned legal principle and is justified. There is no error of law, as alleged in the grounds of appeal, in misunderstanding the legal principles concerning wages forming the basis for the calculation of average wages, or otherwise.
4. Conclusion
Therefore, the appeal is dismissed, and it is so ordered, with the unanimous concurrence of the participating Justices, that of the costs of the appeal, the portion arising from the intervention shall be borne by the Intervenor company, and the remainder shall be borne by the Defendant.

[Attachment: List of Selectors: Omitted]

Justices Min Il-young (Presiding Justice), Lee In-bok, Kim Neung-hwan (Justice in Charge)

【참조조문】

[1] 근로기준법 제2조 제1항 제5호, 제6호

[2] 근로기준법 제2조 제1항 제5호, 제6호

[3] 근로기준법 제2조 제1항 제5호, 제6호

【참조판례】

[1] 대법원 2002. 10. 17. 선고 2002다8025 전원합의체 판결(공2002하, 2723), 대법원 2011. 7. 14. 선고 2011다23149 판결(공2011하, 1621) / [2] 대법원 1990. 12. 7. 선고 90다카19647 판결(공1991, 432), 대법원 2005. 9. 9. 선고 2004다41217 판결(공2005하, 1588)

【주문】·【이유】 전문 2,149자 · 펼쳐 보기

【원고(선정당사자), 피상고인】

【피고, 상고인】 근로복지공단

【피고보조참가인, 상고인】 삼성중공업 주식회사

【원심판결】 부산고법 2010. 8. 9. 선고 2009누2818 판결

【주 문】

상고를 기각한다. 상고비용 중 보조참가로 인한 부분은 피고 보조참가인이, 나머지는 피고가 각 부담한다.

【이 유】 각 상고이유를 함께 판단한다.

1. 상고이유 제1점에 대하여

사용자가 근로의 대상으로 근로자에게 지급하는 일체의 금품으로서, 근로자에게 계속적·정기적으로 지급되며 그 지급에 관하여 단체협약, 취업규칙, 급여규정, 근로계약, 노동관행 등에 의하여 사용자에게 그 지급의무가 지워져 있고, 또한 일정 요건에 해당하는 근로자에게 일률적으로 지급하는 것이라면 그 명칭 여하를 불문하고 평균임금의 산정 대상이 되는 임금이라고 보아야 한다( 대법원 1999. 5. 12. 선고 97다5015 전원합의체 판결, 대법원 2002. 10. 17. 선고 2002다8025 전원합의체 판결 등 참조).

원심이 피고 보조참가인 회사(이하 ‘참가인 회사’라 한다)가 근로자인 선정자들에게 지급한 가족수당은 근로에 대한 대가의 성질을 가지는 것으로서 평균임금 산정의 기초가 되는 임금에 해당한다고 판단한 것은 위 법리에 따른 것으로서 정당하고, 거기에 상고이유로 주장하는 바와 같은 평균임금 산정의 기초가 되는 임금에 관한 법리오해의 위법이 없다.

2. 상고이유 제2점에 대하여

원심은 그 채용 증거에 의하여, 참가인 회사가 1995년 개인연금 보조금제도 도입 당시 20세 이상 55세 미만 사원을 대상으로 일괄적으로 개인연금을 가입해 주기로 노동자협의회와 합의하였고, 이후 일부 근로자들이 개인연금을 신청하지 아니하거나 해제한 경우에는 피고가 개인연금 보조금을 지급하지 않고 일부 재가입을 제약하였다가 노사합의를 통해 허용해 왔으며, 현재 97%가 넘는 대다수 근로자들이 피고로부터 개인연금 보조금을 지급받고 있는 사실, 참가인 회사는 근로자들에게 지급하는 개인연금 보조금을 급여명세서에 부가급여로 기재해 오고 있고, 1995년 개인연금 보조금제도 도입 이후 피고가 지급할 기준금액을 국민연금 표준 보수월액의 3%에서 전년도 소득기준의 3%로 변경한 것 외에는 지급금액 등을 일정하게 유지해 오고 있는 사실 등을 인정한 다음, 위 개인연금 보조금은 근로자들이 개인연금 가입신청을 할 경우 참가인 회사에게 매월 일정한 금액을 지정된 개인연금 계좌에 입금할 의무가 발생하게 되고, 위와 같은 개인연금 보조금은 참가인 회사가 매월 정기적·일률적으로 지급하고 있으며, 그 개인연금 보조금이 사용자의 일방적 의사에 따라 지급기준이 변경되는 것이라거나 실비변상적 차원의 금원으로 보기도 어려우므로, 이는 참가인 회사에게 지급의무가 지워져 있는 계속적·정기적으로 지급되는 금원으로서 평균임금의 산정 대상이 되는 임금에 해당한다고 판단하였다.

관련 법리와 기록에 비추어 살펴보면, 원심의 판단은 정당하고, 거기에 상고이유로 주장하는 바와 같은 채증법칙 위반이나 평균임금 산정의 기초가 되는 임금에 관한 법리오해 등의 위법이 없다.

3. 상고이유 제3점에 대하여

사용자가 근로의 대상으로 근로자에게 지급한 금품이 비록 현물로 지급되었다 하더라도 근로의 대가로 지급하여 온 금품이라면 평균임금의 산정에 있어 포함되는 임금으로 봄이 상당하다( 대법원 1990. 12. 7. 선고 90다카19647 판결, 대법원 2005. 9. 9. 선고 2004다41217 판결 등 참조).

원심이 2000년도 노사 임금합의시 설에는 10만 원 상당, 추석에는 15만 원 상당의 선물을 지급하기로 한 합의에 따라 참가인 회사가 매년 모든 근로자들에게 지급해온 선물도, 비록 그것이 현물로 지급되었다고 하더라도, 평균임금 산정의 기초가 되는 임금에 해당한다고 판단한 것은 위 법리에 따른 것으로서 정당하고, 거기에 상고이유로 주장하는 바와 같은 평균임금 산정의 기초가 되는 임금에 관한 법리오해 등의 위법이 없다.

4. 결론

그러므로 상고를 기각하고, 상고비용 중 보조참가로 인한 부분은 참가인회사가, 나머지는 피고가 각 부담하기로 하여 관여 대법관의 일치된 의견으로 주문과 같이 판결한다.

[[별 지] 선정자 목록: 생략]

대법관 민일영(재판장) 이인복 김능환(주심)

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