Workbear재주넘는곰
대법원 93다4649

Severance Pay, etc.퇴직금등

Decided1994. 05. 24. Court대법원Employer 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.

The Supreme Court ruled that year-end congratulatory bonuses (축하금) and incentive bonuses (격려금) paid at the company's discretion do not qualify as wages (임금) and therefore are not included in the average wage (평균임금) calculation used to determine severance pay (퇴직금). The Court further held that annual leave allowance (연차휴가근로수당) should only be included in the average wage to the extent it corresponds to work performed within the three months immediately preceding the employee's retirement.

Key takeaways
  • CaseAn employee demanded that year-end congratulatory bonuses, incentive bonuses, and annual leave allowance be included in the average wage used to calculate severance pay.
  • OutcomeThe court ruled that discretionary bonuses without predetermined payment conditions are not wages, and that only the portion of annual leave allowance corresponding to the three months before retirement should be included in the average wage.
  • LessonDiscretionary bonuses given by a company do not count as wages and thus are excluded from severance pay calculations, while annual leave allowance is only partially included—limited to the last three months of work before retirement.
Issues
  • Whether year-end congratulatory bonuses and incentive bonuses qualify as wages for average wage calculation purposes
  • The scope of annual leave allowance to be included in the average wage calculation
Key reasoning

Wages generally refer to any money or goods paid by an employer to an employee as compensation for labor. However, when the payment conditions are not predetermined and the employer pays the amount at its own discretion, such payments do not constitute wages under Korean labor law. Since the congratulatory and incentive bonuses in this case were paid irregularly and without a fixed payment standard, they were excluded from the average wage calculation. Regarding the annual leave allowance, only the portion of the allowance corresponding to work performed during the three months immediately before retirement—out of the entire period during which the right to annual leave accrued—should be included in the average wage calculation for severance pay purposes.

Summary of Decision (English, AI translation)

a. In light of the fact that the motive or circumstances for payment and the reasons for payment of the money were not predetermined, that the company arbitrarily set the payment conditions including the recipients and the amounts to be paid, and in light of the actual practice of payment, money such as congratulatory money or encouragement money cannot be deemed wages which the company is obligated to pay to workers by custom, nor wages for which a payment obligation arose by agreement between labor and management.

b. Since average wage, which serves as the basis for calculating retirement allowance, refers to the amount obtained by dividing the total amount of wages paid as remuneration for labor to a retiring worker during the three months prior to the date of retirement by the total number of days in that period, even if a worker, by having worked without absence or attended at least 90% of the time during the year preceding the year of retirement, was entitled to receive annual paid leave under Article 48 of the Labor Standards Act (근로기준법) but did not use it, thereby giving rise to a claim for payment of annual leave allowance for that period, such annual leave allowance is remuneration for labor performed during the one year of the year preceding the year of retirement, not remuneration for labor performed during the year of retirement itself; therefore, where a portion of the one-year period of full attendance or 90% or more attendance which formed the basis of the right to annual leave falls within the three months prior to the date of retirement, only the annual leave allowance corresponding to that included portion shall be included in the total amount of wages that serves as the basis for calculating average wage.

Full text (English, AI translation) 7,161 chars

[Plaintiffs, Appellants]

[Defendant, Appellee] Samcheok Coal Mine Development Co., Ltd. (삼척탄좌개발주식회사), Attorney Jeong Seong-heum, Counsel for the Defendant

[Judgment Below] Seoul High Court Decision 92Na26484, rendered December 17, 1992

[Order]

All appeals are dismissed.
The costs of the appeal shall be borne by the Plaintiffs.

[Reasoning]

The grounds of appeal (including the supplemental grounds of appeal brief submitted after the filing period had expired, to the extent it supplements the grounds of appeal) are examined as follows.

1. As to Ground No. 1

According to the reasoning of the judgment below, the court below, based on the evidence it adopted, found the fact that the remaining Plaintiffs, excluding Plaintiff 7, Plaintiff 8, and Plaintiff 9, joined the Defendant company and retired from the Defendant company on the dates stated in its judgment, and the fact that Plaintiff 7, Plaintiff 8, and Plaintiff 9 retired midway from the Defendant company, and then calculated the Plaintiffs' periods of continuous service. The court below further found that during the three months prior to retirement, the Plaintiffs received the applicable basic pay and various allowances, including underground entry allowance, technical allowance, seniority allowance, position allowance, holiday allowance, overtime allowance, weekly holiday allowance, monthly allowance, bonus, and annual leave allowance, and that, pursuant to the Defendant company's collective bargaining agreement and the agreements made thereunder, the Plaintiffs also received company housing allowance, coal briquette allowance, welfare benefits (welfare benefits for New Year's Day, Lunar New Year's Day, and Chuseok, kimchi preparation subsidy, summer vacation allowance), and lunch allowance. The court below also found that from the end of 1981 to the end of 1991, the Defendant company, on the grounds stated in its judgment, paid to the Plaintiffs, who are its employees, at the end of each year, as a matter of grace, monies under various names such as production increase celebration bonus, productivity improvement celebration bonus, labor-management trust building encouragement bonus, labor-management trust restoration encouragement bonus, operation encouragement bonus, and the like, and that the payment targets, payment conditions, and the like for each of these monies were not fixed in the collective bargaining agreement or the rules of employment, and that the payment standards and payment titles thereof were not predetermined either. On this basis, the court below excluded each of these monies from the total amount of wages that forms the basis for calculating retirement allowances, on the ground that these monies were not paid regularly and uniformly as consideration for labor, but were paid as a matter of grace and on a temporary basis under different names depending on the circumstances at the end of each year.

Upon examining and comparing the record, in light of the motive and circumstances of payment of each of the above monies, the fact that the grounds for payment were not predetermined and the Defendant company arbitrarily determined the payment conditions, including the payment targets and payment amounts, and the actual state of such payments, it cannot be said that the above-mentioned celebration bonuses, encouragement bonuses, and the like, as found by the court below, constitute wages that the Defendant company was obligated to pay to employees by custom, or wages for which the obligation to pay arose by agreement between labor and management. Therefore, the judgment below, which is to the same effect, is justified, and there is no error of law due to misunderstanding of the legal principles concerning the calculation of average wages or due to a misapprehension of facts resulting from a violation of the rules of evidence, as argued in the grounds of appeal.

This ground of appeal is without merit.

2. As to Ground No. 2

The average wage that forms the basis for calculating a retirement allowance means the amount obtained by dividing the total amount of wages paid as consideration for labor to a retiring employee during the three months prior to the date of retirement by the total number of days in that period. Therefore, even if an employee, having worked without absence or having attended 90% or more of the working days in the year preceding the year of retirement, thereby became entitled to annual paid leave under Article 48 of the Labor Standards Act (근로기준법), failed to use such leave, and thus a right to claim annual leave allowance for that period arose, such annual leave allowance is consideration for labor performed during the one-year period of the year preceding the year of retirement, not consideration for labor performed during the year of retirement itself. Accordingly, it is the established precedent of this Court that only the portion of the annual leave allowance corresponding to the part of the one-year period of full attendance or 90% or more attendance, which formed the basis of the right to annual leave, that falls within the three months prior to the date of retirement, is to be included in the total amount of wages serving as the basis for calculating the average wage (see this Court's Decisions 90Da24496, delivered December 21, 1990; 91Da14437, delivered August 13, 1991; 91Da5587, delivered April 14, 1992, etc.).

The court below, in the same vein, included in the total amount of wages forming the basis for calculating the average wage only the portion of the annual leave allowance that constitutes consideration for labor performed during the three months prior to the date of retirement, on the ground that the portion of the one-year period of full attendance or 90% or more attendance, which formed the basis of the right to annual leave, falling within the three months prior to the date of retirement, was included therein; this measure is justified. The fact that the annual leave allowance was included in the total amount of wages serving as the basis for calculating the retirement allowance in the retirement allowance payment records for the Plaintiffs, as argued in the grounds of appeal, does not lead to the conclusion that there was an agreement between labor and management to include 3/12 of the annual leave allowance received by the Plaintiffs during the one year prior to retirement in the wages forming the basis for calculating the retirement allowance, regardless of whether or not it constituted consideration for labor performed during the three months prior to retirement. Therefore, there is no error of law in the judgment below due to insufficient deliberation or a misapprehension of facts resulting from a violation of the rules of evidence, as argued in the grounds of appeal.

This ground of appeal is without merit.

3. Therefore, all appeals are dismissed, and the costs of the appeal are to be borne by the losing party. This judgment is rendered as stated in the Order by the unanimous opinion of the participating Justices.

Justice Jeong Gwi-ho (Presiding Justice), Bae Man-un, Kim Ju-han (Justice in Charge), Kim Seok-su

【판결요지】

가. 금원의 지급동기나 경위, 지급사유가 미리 확정되지 아니하고, 지급대상과 지급금액을 포함한 지급조건을 회사가 임의적으로 정한 점과 지급실태 등에 비추어 보면 축하금, 격려금 등의 금원은 회사가 관례에 따라 근로자에게 지급할 의무가 있는 임금이라거나 노사합의에 의하여 지급의무가 발생한 임금이라고 할 수 없다.

나. 퇴직금산정의 기초가 되는 평균임금은 퇴직하는 근로자에 대하여 퇴직한 날 이전 3개월 간에 그 근로의 대상으로 지급된 임금의 총액을 그 기간의 총일수로 제한 금액을 말하므로, 퇴직하는 해의 전해에 개근하거나 9할 이상 출근함으로써 근로기준법 제48조에 의하여 연차유급휴가를 받을 수 있었는데도 이를 사용하지 아니하여 그 기간에 대한 연차휴가근로수당지급청구권이 발생하였다고 하더라도 그 연차휴가근로수당은 퇴직하는 해의 전해 1년 간의 근로에 대한 대가이지 퇴직하는 그 해의 근로에 대한 대가가 아니므로, 연차휴가권의 기초가 된 개근 또는 9할 이상 근로한 1년 간의 일부가 퇴직한 날 이전 3개월 간 내에 포함되는 경우에 그 포함된 부분에 해당하는 연차휴가근로수당만이 평균임금산정의 기준이 되는 임금총액에 산입된다.

【참조조문】

가.나. 근로기준법 제19조 / 가. 근로기준법 제18조 / 나. 근로기준법 제28조, 제48조

【참조판례】

가. 대법원 1990.11.27. 선고 90다카23868 판결(공1991,218), 1990.12.7. 선고 90다카19647 판결(공1991,432), 1991.2.12. 선고 90다15952,15969,15976 판결(공1991,979) / 나. 대법원 1991.8.13. 선고 91다14437 판결(공1991,2350), 1991.12.24. 선고 91다20494 판결(공1992,668), 1992.4.14. 선고 91다5587 판결(공1992,1555)

【주문】·【이유】 전문 2,247자 · 펼쳐 보기

【원고, 상고인】

【피고, 피상고인】 삼척탄좌개발주식회사 소송대리인 변호사 정성흠

【원심판결】 서울고등법원 1992.12.17. 선고 92나26484 판결

【주 문】

상고를 모두 기각한다.

상고비용은 원고들의 부담으로 한다.

【이 유】 상고이유(제출기간경과 후에 제출된 보충상고이유서기재는 상고이유를 보충하는 범위 내에서)를 본다.

1. 제1점에 대하여

원심판결 이유에 의하면 원심은, 그 채택증거에 의하여 원고 7, 원고 8, 원고 9를 제외한 나머지 원고들이 피고 회사에 입사하여 그 판시 기재 일자에 피고 회사에서 퇴직한 사실과 원고 7, 원고 8, 원고 9가 피고 회사에서 중간퇴직한 사실을 인정한 다음 원고들의 근속기간을 산정하고, 원고들이 퇴직 전 3개월 동안 해당 기본급 및 제 수당으로 입갱수당, 기술수당, 근속수당, 직책수당, 휴일수당, 시간외수당, 주휴수당, 월차수당, 상여금, 연차수당을 받아온 사실과 피고 회사의 단체협약 및 그에 따른 협정에 기하여 사택수당, 연탄수당, 복리후생비 등(신정,구정 및 중추절의 복리후생비, 김장보조비, 하계휴가비) 및 중식대를 지급받아 온 사실을 확정하고, 피고 회사가 근로자인 원고들에게 1981년말부터 1991년말까지 그 판시와 같은 지급사유를 들어 증산축하금, 생산성향상축하금, 노사신뢰구축격려금, 노사신뢰회복격려금 / 가동독려금 등 명목의 금원을 매년말 은혜적으로 지급하여 온 사실 및 위 각 금원은 단체협약이나 취업규칙 등에 그 지급대상이나 지급조건 등이 정하여지지 아니하고 그 지급기준 및 지급명목도 미리 정하여 지지 아니한 사실을 인정하고 위 각 금원은 근로의 대가로 고정적, 일률적으로 지급한 것이 아니라 매년 말 사정에 따라 명목을 달리하여 은혜적, 임시적으로 지급하여 온 것이라는 이유로 이를 퇴직금산정의 기초가 되는 임금총액에서 제외하였다.

기록에 대조 검토하여 볼 때 위 각 금원의 지급동기나 경위, 그 지급사유가 미리 확정되지 아니하고 그 지급대상과 지급금액을 포함한 지급조건을 피고 회사가 임의적으로 정한 점, 그 지급실태 등에 비추어 원심판시의 위 각 축하금, 격려금 등의 금원은 피고 회사가 관례에 따라 근로자에게 지급할 의무가 있는 임금이라거나 노사합의에 의하여 그 지급의무가 발생한 임금이라고 할 수 없으므로 같은 취지의 원심판결은 정당하고 거기에 소론이 내세우는 평균임금산출에 관한 법리오해나 채증법칙 위배로 인한 사실오인의 위법이 없다.

논지는 이유 없다.

2. 제2점에 대하여

퇴직금산정의 기초가 되는 평균임금은 퇴직하는 근로자에 대하여 퇴직한 날 이전 3개월 간에 그 근로의 대상으로 지급된 임금의 총액을 그 기간의 총일수로 제한 금액을 말하므로 퇴직하는 해의 전해에 개근하거나 9할 이상 출근함으로써 근로기준법 제48조에 의하여 연차유급휴가를 받을 수 있었는데도 이를 사용하지 아니하여 그 기간에 대한 연차휴가근로수당지급청구권이 발생하였다고 하더라도 그 연차휴가근로수당은 퇴직하는 해의 전해 1년 간의 근로에 대한 대가이지 퇴직하는 그 해의 근로에 대한 대가가 아니므로 연차휴가권의 기초가 된 개근 또는 9할 이상 근로한 1년 간의 일부가 퇴직한 날 이전 3개월 간 내에 포함되는 경우에만 그 포함된 부분에 해당하는 연차휴가근로수당만이 평균임금산정의 기준이 되는 임금총액에 산입된다 함이 당원의 판례이다(당원 1990.12.21. 선고 90다카24496 판결; 1991.8.13. 선고 91다14437 판결; 1992.4.14. 선고 91다5587 판결 등 참조).

원심이 같은 취지에서 연차휴가권의 기초가 된 개근 또는 9할 이상 근로한 1년 간의 일부가 퇴직한 날 이전 3개월 간 내에 포함되어 있어 퇴직한 날 이전 3개월 간의 근로의 대가로 지급되는 연차휴가근로수당만을 평균임금산정의 기초가 되는 임금총액에 산입한 조처는 정당하고 소론주장의 원고들에 대한 퇴직금지급조서에서 연차수당을 퇴직금산정의 기준이 되는 임금총액에 산입하였다 하여 원고들이 퇴직 전 1년 간에 수령한 연차수당의 3/12은 그것이 퇴직 전 3개월 간의 근로의 대가인 여부를 불문하고 퇴직금산정의 기초가 되는 임금에 포함하기로 하는 노사합의가 있었다고 볼 수도 없다 할 것이므로 원심판결에 소론이 주장하는 심리미진 내지 채증법칙 위배로 인한 사실오인의 위법이 없다.

논지는 이유 없다.

3. 그러므로 상고를 모두 기각하고 상고비용은 패소자의 부담으로 하기로 하여 관여 법관의 일치된 의견으로 주문과 같이 판결한다.

대법관 정귀호(재판장) 배만운 김주한(주심) 김석수

Related statutes

Similar cases

Cases with high content similarity to this one.

#1
68다2152 · 대법원 1969-03-04
Retirement Pay
#2
97다18936 · 대법원 1998-01-20
Severance Pay (퇴직금) Case
#3
2006다42313 · 대법원 2006-11-09
Retirement Pay
#4
91다5587 · 대법원 1992-04-14
Wages (임금)
#5
79다2120 · 대법원 1980-02-26
Retirement Pay

Cases citing this decision

2009다86246 · 대법원 2011-10-13
Wages (임금) Case
99다10806 · 대법원 2000-12-22
Severance Pay Dispute (퇴직금)
98다34393 · 대법원 1999-09-03
Wages Dispute (Special Bonus Case)
95다32631 · 대법원 1996-12-23
Severance Pay (퇴직금) Case

Related tools & guides

AI answers need an account (free accounts: 2 per month) — submit and you'll return to this question after logging in. Search and case reading stay free.

Cross-check the original: 국가법령정보센터 (auxiliary link)