Workbear재주넘는곰
대법원 91다12806

Severance Pay (퇴직금)퇴직금

Decided1991. 11. 12. Court대법원Case remanded (파기환송) — the lower court's decision was overturned and sent back for reconsideration in favor of recognizing continuous service for the worker
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 precedent addresses a case where, during a corporate merger and business transfer, a worker formally resigned and was re-hired after receiving severance pay (퇴직금), but the employment relationship was in substance comprehensively succeeded by the new employer. The Supreme Court held that in such cases, the worker's period of continuous service (근속기간) must be treated as unbroken, regardless of the formal resignation and re-hiring procedures.

Key takeaways
  • CaseDuring a company merger and business transfer, a worker formally resigned and was re-hired after receiving severance pay, but continued performing the same job without any real change in duties.
  • OutcomeThe Supreme Court ruled that where the employment relationship is substantively succeeded, the worker's period of continuous service must be recognized as unbroken, regardless of the formal resignation/re-hiring procedure.
  • LessonIn corporate mergers or business transfers, merely going through formal resignation and re-hiring procedures cannot be used to interrupt a worker's continuous service period; the actual substance of the employment relationship must be the deciding factor.
Issues
  • Whether the employment relationship is comprehensively succeeded (포괄승계) in a business transfer (영업양도)
  • Whether a contractual clause excluding prior years of service from severance pay calculation is valid
  • Whether formally receiving severance pay can be considered the worker's consent to breaking continuity of employment
Key reasoning

When a business transfer (영업양도) involves the comprehensive succession of related assets, liabilities, and employees, and the worker continues performing the same duties, the employment relationship (근로관계) is deemed to be substantively succeeded by the transferee company. A clause excluding prior years of service from the calculation of continuous employment period is invalid unless the worker has given genuine consent to such exclusion. The court reasoned that merely undergoing a formal resignation and receiving severance pay as part of administrative procedure does not, by itself, constitute the worker's consent to severing the continuity of employment. Therefore, the substance of the employment relationship—not the formal paperwork—must govern whether the service period is continuous.

Summary of Decision (English, AI translation)

a. Even if Company A took over only part of Company B's business, if it was agreed that Company A would comprehensively take over all assets and liabilities related to the business, related contracts, claims and obligations, all employees engaged in the said business, and Company B's rights and obligations with respect thereto, and if the employees continued to work accordingly, then the employment relationship between Company B and its employees must be deemed to have been comprehensively succeeded to by Company A pursuant to the said agreement.

b. In the case of item "a" above, even if, at the time of the agreement on comprehensive succession, a proviso was inserted stating that the previous period of service would not be included in the successor company's period of service solely for the purpose of calculating the employee's retirement allowance, this constitutes an exceptional clause limiting the employee's vested rights concerning the period of service while comprehensively succeeding to the previous employment relationship, and therefore such clause does not bind the employee unless the employee consents thereto.

c. Where an employment relationship is comprehensively succeeded to, if an employee voluntarily submitted a letter of resignation and received a retirement allowance, there is room to view this as the employee's consent to the discontinuation of continuous service; however, if, contrary to this, the succeeded company merely adopted the form of internal resignation and re-employment as a means of paying the retirement allowance to the employee, then the mere fact that the retirement allowance was paid through such formal procedure cannot be deemed to constitute the employee's consent to the discontinuation of continuous service.

Full text (English, AI translation) 9,785 chars

[Plaintiff, Appellant]

[Defendant, Appellee] Korea Electric Power Maintenance Co., Ltd., Attorney Ham Jeong-ho, Litigation Representative

[Judgment Below] Seoul High Court Decision 90Na45108 rendered on March 22, 1991

[Order]

The judgment below is reversed and the case is remanded to the Seoul High Court.

[Reasoning]

The grounds of appeal by the Plaintiff's litigation representative are examined.

1. The court below, citing the reasoning of the first instance judgment, found as follows: Non-party Korea Electric Power Maintenance Corporation (hereinafter "the non-party corporation") continued its business primarily focused on power generation facility maintenance for Korea Electric Power Corporation, and on December 31, 1981, was absorbed and merged into non-party Korea Heavy Industries Co., Ltd. (hereinafter "Korea Heavy Industries"). Subsequently, in order to specialize in power facility maintenance, the Defendant company was established on March 27, 1984, and on March 31, 1984, it acquired the power generation facility maintenance business division from Korea Heavy Industries and has continued that business since then. This fact is not disputed between the parties. Based on the evidence presented, the court below found that the Plaintiff joined the aforementioned non-party corporation on May 14, 1978, and worked there; that when Korea Heavy Industries absorbed and merged with the non-party corporation on December 31, 1981, the Plaintiff retired from the non-party corporation on the same date and received 3,027,289 won as retirement pay for the period from the date of joining to December 31, 1981; that the Plaintiff then went through the formality of rejoining Korea Heavy Industries on January 1, 1982, and worked at Korea Heavy Industries thereafter; that subsequently, when the Defendant company acquired the power generation facility maintenance business division from Korea Heavy Industries on March 31, 1984, the Plaintiff retired from Korea Heavy Industries on the same date and received 1,420,159 won solely as retirement pay for the period from January 1, 1982, to March 31, 1984; that the Plaintiff then worked at the Defendant company from April 1, 1984; that the Plaintiff retired from the Defendant company upon reaching mandatory retirement age on November 14, 1988; and that the Plaintiff received 7,681,119 won as retirement pay for the period from April 1, 1984, to November 14, 1988.

The Plaintiff argued that since the Defendant company had comprehensively succeeded to all of the property, claims, obligations, and employment relationships of the original non-party corporation via Korea Heavy Industries, which had merged with the non-party corporation, the Plaintiff had, despite having gone through the formalities of joining and retiring during the process of the merger and business transfer and having received retirement pay, in reality worked continuously without interruption from the non-party corporation through to the Defendant company. The Plaintiff thus sought payment of 7,524,948 won, which is the amount remaining after deducting the 12,128,558 won already received from the total retirement pay of 19,653,506 won calculated, in accordance with the Defendant company's regulations, for the 10 years and 6 months of service from May 14, 1978, when the Plaintiff joined the non-party corporation, to the date of retirement from the Defendant company.

In response to this argument, the court below held that there was no evidence to support the Plaintiff's assertion that the Defendant company had comprehensively succeeded to the employment relationship with the non-party corporation via Korea Heavy Industries, which had absorbed and merged with the non-party corporation. Rather, the court below found, based on the fact that the Defendant company had acquired only the power generation facility maintenance business division from Korea Heavy Industries, together with the evidence presented, that in acquiring the aforementioned power generation facility maintenance business from Korea Heavy Industries, the Defendant company comprehensively acquired the power generation facility maintenance business of Korea Heavy Industries, all assets, liabilities, and related contracts pertaining to that business, claims and obligations, all employees engaged in that business, and all rights and obligations of Korea Heavy Industries with respect thereto (Article 1 of the said transfer agreement), provided, however, that with respect to the period for calculating employees' retirement pay, it was agreed that the period of service at Korea Heavy Industries would not be included in the years of service at the Defendant company (proviso to Article 9, Paragraph 3 of the said transfer agreement). Based on these findings, the court below determined that the Plaintiff's employment relationship with Korea Heavy Industries terminated when the Plaintiff retired from Korea Heavy Industries on March 31, 1984, and received retirement pay, and that a new employment relationship with the Defendant company commenced simultaneously with the Plaintiff's personnel appointment to the Defendant company on April 1, 1984. Accordingly, the court below held that the Plaintiff's argument, which was premised on the position that the Plaintiff's original employment relationship with the non-party corporation had been comprehensively succeeded via Korea Heavy Industries to the Defendant company and should therefore be treated as continuous service for the purpose of calculating retirement pay, was without merit, without any need for further examination.

2. However, even based on the facts as found by the court below itself, it is clear that since the non-party corporation was absorbed and merged into Korea Heavy Industries, all rights and obligations of the non-party corporation were comprehensively succeeded to by Korea Heavy Industries. Furthermore, although the Defendant company acquired from Korea Heavy Industries only the power generation facility maintenance business division, which was a part of Korea Heavy Industries' business, the parties agreed to comprehensively transfer all assets, liabilities, related contracts, claims and obligations pertaining to that business, as well as all employees engaged in that business and Korea Heavy Industries' rights and obligations with respect to them, and in accordance with this agreement, the Plaintiff and other employees continued to work. Therefore, the employment relationship between Korea Heavy Industries and the Plaintiff and other employees must be regarded as having been comprehensively succeeded to by the Defendant company pursuant to the said agreement. It should not be concluded, merely on the ground that the Plaintiff received retirement pay at the time of the merger or business transfer as found by the court below, that the employment relationship with the said company terminated at that time and a new employment relationship with the Defendant company commenced.

It is true that the Defendant company, at the time of the said comprehensive succession agreement with Korea Heavy Industries, inserted a proviso clause stating that, solely with respect to the period for calculating employees' retirement pay, the period would not be included in the years of service at the Defendant company. However, this constitutes an exception clause that restricts an employee's vested rights concerning the length of service while comprehensively succeeding to the prior employment relationship, and therefore should be regarded as not binding on the employee absent the employee's consent. Examining the judgment below and the record, there is no trace that the court below examined or determined whether such consent existed.

Furthermore, the court below found that the Plaintiff went through the formality of retiring and rejoining each time the aforementioned merger and business transfer occurred, receiving retirement pay and continuing to work. If the Plaintiff had voluntarily submitted a letter of resignation and received retirement pay, there may be room to view this as the Plaintiff having consented to the discontinuation of continuous service. However, if, to the contrary, the non-party corporation or Korea Heavy Industries merely adopted the internal formality of retirement and rejoining as a means of paying retirement pay to the Plaintiff, then the mere fact that retirement pay was received through such formality cannot be deemed to constitute consent to the discontinuation of continuous service.

Yet, examining the record, while it is established that the Plaintiff received interim retirement pay, there is no material whatsoever from which to ascertain whether the formality of retirement and rejoining was in fact followed, or whether this was done upon receipt of a voluntarily submitted letter of resignation from the Plaintiff. (The court below stated in its judgment that the Plaintiff himself argued that he went through the formality of joining and retiring during the process of the merger and business transfer and received retirement pay; however, examination of the record reveals no trace that the Plaintiff made such an argument.)

Ultimately, the judgment below contains errors of law regarding the length of continuous service that forms the basis for calculating retirement pay, insufficient examination, and errors in the assessment of evidence, which affected the judgment and constitute unlawfulness. The relevant grounds of appeal are well-founded.

3. Therefore, the judgment below is reversed and the case is remanded, and this judgment is rendered as stated in the Order by the unanimous opinion of the participating Justices.

Justice Lee Jae-seong (Presiding Justice), Lee Hoi-chang, Bae Man-un

【판결요지】

가. 갑회사가 을회사로부터 그 영업의 일부만을 양수하였으나 그 영업에 관련된 모든 자산과 부채 및 관련계약, 채권과 채무 그리고 위 영업에 종사하는 전종업원 및 이에 대한 을회사의 권리의무 등을 포괄적으로 양수하기로 합의하고 이에 따라 그 종업원들이 계속 근무하여 왔다면 을회사와 그 종업원 사이의 근로계약관계는 위 합의에 따라 포괄적으로 갑회사에 승계된 것으로 보아야 한다.

나. 위 “가”항의 경우 그 포괄승계 합의시에 종업원의 퇴직금 산정기간에 한하여 종전의 근속기간은 승계회사의 근속연수에 산입하지 않기로 하는 단서 조항을 삽입하였다 하여도, 이는 종전의 근로계약관계를 포괄적으로 승계하면서 근속기간에 관한 근로자의 기득권을 제한하는 예외 조항을 설정한 것이므로, 근로자의 동의가 없는 한 근로자에게 구속력이 미치지 않는다.

다. 근로계약관계가 포괄승계됨에 있어 근로자가 자의에 의하여 사직서를 제출하고 퇴직금을 지급받았다면 계속근로의 단절에 동의한 것으로 볼 여지가 있지만, 이와 달리 피승계회사가 근로자에게 퇴직금을 지급하기 위한 방편으로 내부적으로 퇴사와 재입사의 형식을 취한 것에 불과하다면, 이러한 형식을 거쳐 퇴직금을 지급받았다고 하여 근로자가 계속근로의 단절에 동의하였다고 볼 수 없다.

【참조조문】

가.나. 상법 제41조/가.나.다. 근로기준법 제28조/나. 같은법 제98조

【참조판례】

나.다. 대법원 1988.5.10. 선고 87다카2578 판결(공1988,949),1989.8.8. 선고 88다카15413 판결(공1989,1343) /다. 대법원 1990.12.26. 선고 90다카24311 판결(공1991,625)

【주문】·【이유】 전문 3,173자 · 펼쳐 보기

【원고, 상고인】

【피고, 피상고인】 한국전력보수 주식회사 소송대리인 변호사 함정호

【원심판결】 서울고등법원 1991.3.22. 선고 90나45108 판결

【주 문】

원심판결을 파기하고 사건을 서울고등법원에 환송한다.

【이 유】 원고 소송대리인의 상고이유를 본다.

1. 원심은 1심판결 이유를 인용하여 소외 주식회사 한전보수공단(이하 ‘소외공단’이라 한다)은 한국전력공사의 발전 설비보수를 위주로 영업을 계속해 오다가 1981.12.31. 소외 한국중공업 주식회사(이하 ‘한국중공업’이라 한다)에 흡수합병되었는데 다시 전력설비보수전문화를 위하여 피고회사가 1984.3.27. 설립되어 1984.3.31. 위 한국중공업으로부터 발전설비보수영업부분을 양수받아 위 영업을 계속하고 있는 사실은 당사자 사이에 다툼이 없고, 그 거시 증거에 의하면 원고는 1978.5.14. 위 소외공단에 입사하여 근무하다가 한국중공업이 1981.12.31. 위 소외공단을 흡수합병함에 따라 동일자로 위 소외공단을 퇴직하고 입사일로부터 1981.12.31.까지의 퇴직금으로서 금 3,027,289원을 수령한 다음 1982.1.1. 위 한국중공업에 다시 입사하는 형식을 거쳐 위 한국중공업에서 근무해 온 사실, 그 뒤 1984.3.31. 피고회사가 위 한국중공업으로부터 발전설비보수영업부분을 양수함에 따라 원고는 같은 날짜로 위 한국중공업을 퇴직하고 1982.1.1.부터 1984.3.31.까지의 퇴직금만으로써 금 1,420,159원을 수령한 다음 1984.4.1.부터 피고회사에서 근무하다가 1988.11.14. 피고회사를 정년퇴직하고 1984.4.1.부터 1988.11.14.까지의 퇴직금 7,681,119원을 수령한 사실을 인정할 수 있다고 한 후, 원고가 피고회사는 당초의 소외공단의 재산과 채권, 채무 및 근로계약관계에 대하여 위 소외공단을 합병한 한국중공업을 거쳐 모두 포괄적으로 승계한 것이므로 원고가 비록 합병과 영업양도과정에서 입사와 퇴직의 형식을 취하고 퇴직금까지 수령하였으나 실제로는 소외공단에서 피고회사에 이르기까지 중단함이 없이 계속하여 근무한 것이므로 피고회사의 규정에 따라 소외공단에 입사한 1978.5.14.부터 피고회사를 퇴직한 10년 6개월간의 퇴직금으로서 금 19,653,506원 중 이미 지급받은 금 12,128,558원을 공제한 금 7,524,948원의 지급을 구한다고 주장한 데에 대하여, 피고회사가 위 소외공단의 근로계약관계를 위 소외공단을 흡수합병한 위 한국중공업을 거쳐 포괄적으로 승계하였다는 위 원고 주장을 인정할 증거가 없고, 오히려 피고회사가 위 한국중공업으로부터 발전설비보수 영업부분만을 양수한 사실과 그 거시 증거를 종합하면 피고회사는 위 한국중공업으로부터 앞서 본 발전설비보수영업을 양수함에 있어서 위 한국중공업의 발전설비보수영업, 위 영업에 관련된 모든 자산, 부채 및 관련계약, 채권채무, 그리고 위 영업에 종사하는 전종업원 및 이에 대한 한국중공업의 모든 권리의무 등을 포괄적으로 양수하되(위 양·수도계약 제1조) 다만 종업원의 퇴직금산정기간의 경우에는 위 한국중공업의 재직기간은 피고회사의 근속년수에 산입하지 않기로 약정(위 양수·도계약 제9조 제3항 단서)한 사실을 인정할 수 있으므로, 원고는 1984.3.31. 한국중공업을 퇴직하고 퇴직금을 수령함으로써 위 한국중공업과의 근로계약관계는 종료하였으며 1984.4.1. 피고회사에 인사발령됨과 동시에 피고회사와는 새로운 근로계약이 시작되었다고 볼 것이고 따라서 원고의 당초 소외공사와의 근로계약이 한국중공업을 거쳐 피고회사에 포괄승계되어 퇴직금산정에 있어 계속근로기간으로 보아야 함을 전제로 한 원고의 위 주장은 더 나아가 판단할 필요없이 이유 없다고 판단하였다.

2. 그러나 우선 위 원심판시 사실 자체에 의하더라도 소외공단은 한국중공업에 흡수합병되었다는 것이므로 소외공단의 모든 권리의무는 포괄적으로 한국중공업에게 승계되었음이 명백하며, 또 피고회사는 한국중공업으로부터 그 영업의 일부인 발전설비보수영업부분만을 양수하였으나 그 영업에 관련된 모든 자산과 부채 및 관련계약, 채권과 채무 그리고 위 영업에 종사하는 전종업원 및 이에 대한 한국중공업의 권리의무 등을 포괄적으로 양수하기로 합의하고 이에 따라 원고 등 종업원은 계속 근무하여 왔다는 것이므로, 한국중공업과 원고 등 종업원 사이의 근로계약관계는 위 합의에 따라 포괄적으로 피고회사에 승계된 것으로 보아야 하고 원심판시와 같이 원고가 위 합병이나 영업양도시에 퇴직금을 수령하였다는 사실만으로 이 때에 위 회사와의 근로계약관계는 종료되고 피고회사와의 새로운 근로계약관계가 시작되었다고 볼 것이 아니다.

다만 피고회사는 한국중공업과의 위 포괄승계합의시에 종업원의 퇴직금산정기간에 한하여 피고회사의 근속연수에 산입하지 않기로 하는 단서 조항을 삽입하였다는 것이나, 이는 종전의 근로계약관계를 포괄적으로 승계하면서 근속기간에 관한 근로자의 기득권을 제한하는 예외 조항을 설정한 것이므로 근로자의 동의가 없는 한 근로자에게 구속력이 미치지 않는다고 보아야 할 것인바, 원심판결과 기록을 살펴보아도 원심이 그 동의유무에 관하여 심리판단한 흔적이 없다.

또 원심은 원고가 위 합병과 영업양도시마다 퇴직하고 재입사하는 형식을 거쳐 퇴직금을 수령하고 근무해 온 것으로 인정하고 있는바, 원고가 자의에 의하여 사직서를 제출하고 퇴직금을 지급받았다면 계속근로의 단절에 동의한 것으로 볼 여지가 있지만, 이와 달리 소외공단이나 한국중공업에서 원고에게 퇴직금을 지급하기 위한 방편으로 내부적으로 퇴사와 재입사의 형식을 취한 것에 불과하다면 이러한 형식을 거쳐 퇴직금을 지급받았다고 하여 계속근로의 단절에 동의하였다고 볼 수 없을 것이다.

그런데 기록을 살펴보아도 원고가 중간퇴직금을 수령한 사실은 인정되지만 퇴직과 재입사의 형식을 취한 여부나 그것이 원고의 자의에 의한 사직서를 받고 한 것인지의 여부 등을 알아볼 만한 자료가 전혀 없다(원심은 원고 스스로 합병과 영업양도과정에서 입사와 퇴사의 형식을 취하고 퇴직금을 수령하였다고 주장한 것으로 판시하였으나 기록을 살펴보아도 원고는 그와 같은 주장을 한 흔적이 없다).

결국 원심판결에는 퇴직금산정의 기초가 되는 근속기간에 관한 법리오해와 심리미진 및 증거판단의 잘못으로 판결에 영향을 미친 위법이 있고 이 점에 관한 논지는 이유있다.

3. 그러므로 원심판결을 파기환송하기로 하여 관여 법관의 일치된 의견으로 주문과 같이 판결한다.

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