Workbear재주넘는곰
대법원 90다카6948

Severance Pay (퇴직금) Case퇴직금

Decided1990. 11. 09. 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.

A coal mining company worker disputed the scope of 'ordinary wages' (통상임금) used to calculate his severance pay (퇴직금). The Supreme Court held that fixed base pay and regular allowances are included in ordinary wages, but fuel allowances and attendance incentive allowances—which varied based on actual attendance days—are excluded. As a result, the worker's appeal was dismissed and the employer prevailed.

Key takeaways
  • CaseA coal mining worker argued that fuel allowances and attendance incentive allowances—which varied based on attendance days—should be included in ordinary wages for severance pay calculation.
  • OutcomeThe Supreme Court ruled that allowances varying based on actual work performance or attendance are excluded from ordinary wages, as their purpose is to incentivize work motivation rather than compensate standard work.
  • LessonOnly wages paid on a fixed and consistent basis qualify as ordinary wages; allowances that fluctuate based on attendance days or performance are excluded from severance pay calculations.
Issues
  • Definition and scope of 'ordinary wages' (통상임금)
  • Whether various allowances should be included in ordinary wages
  • Whether allowances tied to attendance days qualify as ordinary wages
Key reasoning

Ordinary wages (통상임금) refer to wages paid regularly and uniformly for the quantity or quality of the agreed work, and must be fixed and consistently paid regardless of actual performance. Allowances that fluctuate based on actual attendance or work performance serve the purpose of motivating workers to work harder, rather than compensating for the standard scope of work itself. Therefore, such variable allowances—like the fuel allowance and attendance incentive allowance in this case, which were tied to the number of days actually worked—cannot be classified as ordinary wages. Only allowances paid on a fixed, predictable basis regardless of attendance variations qualify as ordinary wages for severance pay calculation purposes.

Summary of Decision (English, AI translation)

a. In light of the institutional purpose of the Labor Standards Act (근로기준법) in introducing the ordinary wage system, ordinary wage means wages that are fixed to be paid regularly and uniformly for the amount or quality of prescribed work, that is, general wages that are paid in a fixed and average manner regardless of the actual number of days worked or the wages actually received.

b. The basic pay under the piece-rate system, the attendance allowance, port-entry allowance, and lunch allowance under the daily wage system, and the company-housing allowance under the monthly wage system, all of which are fixed and average payments guaranteed to be paid uniformly every month, are basic pay and allowances equivalent thereto that are fixed to be paid for the quality or quantity of ordinary work, and thus all fall within the conceptual scope of ordinary wages.

c. The fuel allowance, which is paid under the collective agreement (단체협약) to union members in cash equivalent to a prescribed quantity of briquettes differentiated according to the number of monthly attendance work-units, and the attendance incentive allowance, which is paid to workers who have worked a certain number of monthly attendance work-units or more, with the amount differentiated according to the number of monthly attendance work-units, are wages whose payment amounts vary depending on whether the employee actually worked or on work performance, and thus are not wages paid regularly and uniformly as consideration for the quality or quantity of work, but merely wages intended to encourage employees' motivation to attend work. Therefore, absent other special circumstances, they are not included within the scope of calculation of ordinary wages.

Full text (English, AI translation) 6,693 chars

[Plaintiff, Appellant] Plaintiff's Attorney Oh Seung-geun
[Defendant, Appellee] Gangwon Coal Mining Co., Ltd. (강원탄광 주식회사)
[Judgment Below] Seoul High Court Decision 89Na39510 delivered on January 24, 1990

[Order]

The appeal is dismissed.
The costs of the appeal are to be borne by the Plaintiff.

[Reasoning]

As to the grounds of appeal argued by the Plaintiff's attorney,

1. According to Article 31, Paragraph 1 of the Enforcement Decree of the Labor Standards Act (근로기준법시행령), "ordinary wage" means the hourly wage amount, daily wage amount, monthly wage amount, or piece-rate amount that has been determined to be paid regularly and uniformly for prescribed work or total work performed by an employee. This ordinary wage guarantees the minimum level of the average wage, which serves as the standard for calculating retirement allowances, leave-of-absence allowances, and various types of disaster compensation under the Labor Standards Act (근로기준법) (Article 19, Paragraph 2 of the Labor Standards Act), serves as the basis for calculating premium wages such as overtime, night work, and holiday work allowances (Article 46 of the same Act), and serves as the basis for calculating dismissal notice allowances (Article 27-2, Paragraph 1 of the same Act) and annual paid leave allowances (Article 48, Paragraphs 2 and 3 of the same Act). In light of the institutional purpose for which the Labor Standards Act introduced the ordinary wage system, ordinary wage can be defined as wages determined to be paid regularly and uniformly for the quantity or quality of prescribed work, that is, general wages paid on a fixed and average basis regardless of the actual number of days worked or the wages actually received (see this Court's Decision 78Da1372 delivered on October 10, 1978).

The court below, in determining the concept and scope of ordinary wages in this case, premised its judgment on the need to comprehensively consider the institutional significance of the ordinary wage system, the practices of wage agreements and payment in the industry, the particular wage systems of each enterprise and the actual state of collective bargaining and agreements between labor and management, whether the Plaintiff belonged to a labor union, the Plaintiff's occupation and form of work, the customary practices of the labor administration authorities' administrative guidance in the past, and the circumstances leading to the legal dispute between the parties. The court below then held that, generally speaking, wages paid regardless of the quality or quantity of ordinary work (e.g., family allowance, child education allowance, etc.), wages whose amount varies depending on actual work performance or attendance record (various statutory allowances, attendance incentive allowance, etc.), and wages that cannot be regarded as consideration for prescribed working hours (bonuses and other wages paid on a unit of one month or longer) should be excluded from the scope of calculation of ordinary wages. The court below further explained that, in light of the Defendant company's wage payment agreements and actual practice, the basic pay (determined under the piece-rate system), the attendance allowance, port-entry allowance, and lunch allowance (determined under the daily wage system), and the company housing allowance (determined under the monthly wage system) are basic pay and equivalent allowances determined to be paid for the quality or quantity of ordinary work, and are wages whose fixed and average payment is guaranteed uniformly every month, and therefore all fall within the concept and scope of ordinary wages. However, the court below took a different view with respect to the attendance incentive allowance and fuel allowance claimed by the Plaintiff. That is, based on the evidence it adopted, the court below found the following facts: under its collective agreement, the Defendant company provided that a fuel allowance—an amount converted into cash based on a prescribed number of briquettes graduated according to the number of days worked per month (for example, for those who worked 18 or more days per month, cash equivalent to 130 briquettes; for those who worked 7 or more but fewer than 14 days per month, cash equivalent to 60 briquettes; and no such allowance for those who worked 6 days or fewer)—was to be paid to union members; and the Defendant company also provided that its employees be paid a prescribed attendance incentive allowance graduated according to the number of days worked per month, but that employees who worked 14 days or fewer per month were not to receive this allowance. Based on these findings, the court below determined that this form of wage payment, since the amount paid varies according to actual work performance or attendance record, is not a wage paid regularly and uniformly as consideration for the quality or quantity of work, but rather is in the nature of a wage intended to encourage employees to attend work, and therefore, absent other special circumstances, these allowances cannot be included within the scope of calculation of ordinary wages. Such determination by the court below is justified as a matter of interpretation regarding the concept of ordinary wage as defined in Article 31 of the Enforcement Decree of the Labor Standards Act and the scope of wages forming the basis for its calculation, and is also consistent with the contents of the Ministry of Labor's Directive No. 150 on Guidelines for Calculating Ordinary Wages (통상임금산정 지침), enacted on January 14, 1988 to clarify the provisions of the above Enforcement Decree. Accordingly, it cannot be said that the judgment below contains an error in the interpretation of law as pointed out in the argument. This ground of appeal is without merit.

2. According to the reasoning of the judgment below, the court below, in calculating the hourly ordinary wage with respect to the company housing allowance determined as a monthly wage amount, recognized that the formula would ultimately be (amount of company housing allowance ÷ 6) × (365/12). This is in accordance with Article 31, Paragraph 2 of the Enforcement Decree of the Labor Standards Act and is therefore justified, and it cannot be said that there was any illegality in the method of calculating the hourly rate of ordinary wage as argued in the appeal. This ground of appeal is without merit.

Accordingly, the appeal is 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 Yoon Young-cheol (Presiding Justice), Park Woo-dong, Lee Jae-seong, Kim Yong-jun

【판결요지】

가. 근로기준법이 통상임금제도를 도입한 제도적 취지에 비추어 보면 통상임금이란 정기적, 일률적으로 소정 근로의 양 또는 질에 대하여 지급하기로 된 임금으로서 실제 근무일수나 실제 수령한 임금에 구애됨이 없이 고정적이고 평균적으로 지급되는 일반임금이다.

나. 고정적, 평균적으로 매월 일률적 지급이 보장되는 도급제의 기본급, 일급제의 출근수당, 입항수당, 중식대 등과 월급제의 사택수당은 통상근로의 질이나 양에 대해 지급하기로 정하여진 기본급 및 이에 준하는 수당으로서 모두 통상임금의 개념 범위에 속하는 임금이다.

다. 단체협약상 조합원에게 월 출근공수에 따라 차등을 둔 소정의 연탄 장수를 현금으로 환산한 액수를 지급하는 연료수당과 월 일정출근공수 이상의 근로자에게 월 출근공수에 따라 차등을 두고 지급하는 출근장려수당은 실제 근로여부나 근무실적에 따라 지급액이 변동되는 것으로서 정기적, 일률적으로 근로의 질이나 양에 대한 대가로 지급된 임금이 아니라 근로자들로 하여금 출근의욕을 고취시키기 위한 목적의 임금에 불과하다 할 것이므로 다른 특별한 사정이 없는 한 통상임금의 산정범위 내에 포함되지 않는다.

【참조조문】

근로기준법 제19조 제2항, 같은법시행령 제31조 제1항

【참조판례】

가. 대법원 1978.10.10. 선고 78다1372 판결(공1979,11525)

【주문】·【이유】 전문 2,290자 · 펼쳐 보기

【원고, 상고인】 원고 소송대리인 변호사 오승근

【피고, 피상고인】 강원탄광 주식회사

【원심판결】 서울고등법원 1990.1.24. 선고 89나39510 판결

【주 문】

상고를 기각한다.

상고비용은 원고의 부담으로 한다.

【이 유】 원고 소송대리인의 상고이유에 대하여,

1. 근로기준법시행령 제31조 제1항에 의하면, 통상임금이라 함은 근로자에게 정기적, 일률적으로 소정근로 또는 총근로에 대하여 지급하기로 정하여진 시간급금액, 일급금액, 월급금액 또는 도급금액을 말한다고 하고 있는바, 이 통상임금은 근로기준법상 퇴직금산정, 휴업수당, 각종 재해보상의 기준이 되는 평균임금의 최저한을 보장하고(근로기준법 제19조 제2항) 시간외, 야간 및 휴일근로수당 등 할증임금의 산정기준이 되며(동 제46조), 해고예고수당(동 제27조의2 제1항) 및 연차유급휴가급(동 제48조 제2항, 제3항)의 산정기준이 된다. 이와 같이 근로기준법이 통상임금제도를 도입한 제도적 취지에 비추어 보면 통상임금이란 정기적, 일률적으로 소정 근로의 양 또는 질에 대하여 지급하기로 된 임금으로서 실제 근무일수나 실제 수령한 임금에 구애됨이 없이 고정적이고 평균적으로 지급되는 일반임금(당원 1978.10.10. 선고 78다1372 판결 참조)이라고 정의할 수 있다.

원심은 이 사건 통상임금의 개념과 범위에 관하여 통상임금의 제도적 존재의의, 거래계의 임금약정 및 지급관행, 기업마다 특수한 임금체제와 노사간 단체교섭 및 협약의 실태, 원고의 노조가입여부, 직종 및 근무형태, 종전 노동행정당국의 행정지도상의 관례, 당사자간의 법적 분쟁이 야기되게 된 경위 등을 종합하여 판단하여야 한다고 전제한 다음, 일반적으로 보아 통상근로의 질이나 양에 무관하게 지급된 임금(예컨대 가족수당, 자녀교육수당 등), 실제 근무여부 또는 근무실적에 따라 지급액이 변동되는 임금(제법정수당, 출근장려수당 등), 소정 근로시간에 대한 대상으로 볼 수 없는 임금(상여금 등 1개월 이상을 단위로 지급되는 임금) 등은 통상임금의 산정범위에서 제외된다고 보아야 할 것이고, 피고회사의 임금지급약정과 그 실태에 비추어볼 때 기본급은 도급제에 의하여, 출근수당, 입항수당, 중식대 등은 일급제에 의하여, 사택수당은 월급제에 의하여 통상근로의 질이나 양에 대해 지급하기로 정하여진 기본급 및 이에 준하는 수당으로서 고정적, 평균적으로 매월 일률적 지급이 보장되는 임금들로서 모두 통상임금의 개념 범위에 속하는 임금이라고 설명하고 다만 원고 주장의 출근장려수당, 연료수당에 관하여서는 달리 보고 있다. 즉 원심은 그 채택증거에 의하여 피고회사는 그 단체협약상 조합원에게 월 출근공수에 따라 차등을 둔 소정의 연탄 장수를 현금으로 환산한 액수의 연료수당(예컨대 월 18공수 이상 출근자에 대하여는 연탄 130장에 해당하는 현금을, 월 7공수 이상 14공수 미만 출근자에 대하여는 연탄 60장에 해당하는 현금을 각 지급하되 6공수 이하 출근자에게는 위 수당을 지급하지 아니한다)을 지급하도록 규정하고 있고, 피고회사는 소속 근로자에게 월 출근공수에 따라 차등을 둔 소정의 출근장려수당을 지급하되 월 14공수 이하 출근자에게는 위 수당을 지급치 아니하도록 정하고 있는 사실을 인정한 다음, 이와 같은 임금지급형태는 실제 근로여부나 근무실적에 따라 지급액이 변동되는 것으로서 정기적, 일률적으로 근로의 질이나 양에 대한 대가로 지급된 임금이 아니라 소속 근로자들로 하여금 출근의욕을 고취시키기 위한 목적의 임금에 부과하다 할 것이므로 다른 특별한 사정이 없는 한 위 수당들을 통상임금의 산정범위 내에 포함시킬 수 없다고 판단한 것이다. 원심의 위와 같은 판단은 근로기준법시행령 제31조에서 정의된 통상임금의 개념과 그 산정의 기초가 되는 임금의 범위에 관한 해석상 정당한 것이라고 할 수 있을 뿐만 아니라 위 시행령의 규정을 명확히 하기 위하여 1988. 1. 14. 제정된 노동부 예규 제150호 통상임금산정 지침의 내용과도 부합되는 것으로서 원심판결에 소론이 지적하는 바와 같은 법리오해가 있다할 수 없다. 논지는 이유없다.

2. 원심판결 이유에 의하면, 원심은 월급금액으로 정하여진 사택수당에 관한 시간급 통상임금을 산정함에 있어서 그 수식은 결과적으로 (사택수당액 /6 x (365/12))이 되는 것으로 인정하였는바, 이는 근로기준법시행령 제31조 제2항에 따른 것으로서 정당하다고 할 것이므로 소론과 같은 통상임금의 시간급 산정방법을 그르친 위법이 있다고 할 수 없다. 논지는 이유없다.

이에 상고를 기각하고, 상고비용은 패소자의 부담으로 하여 관여 법관의 일치된 의견으로 주문과 같이 판결한다.

대법관 윤영철(재판장) 박우동 이재성 김용준

Related statutes

Similar cases

Cases with high content similarity to this one.

#1
2012나4372 · 대전지방법원 2012-08-22
Retirement Pay
#2
2012다77006 · 대법원 2012-12-13
Severance Pay (퇴직금) Case
#3
76다1090 · 대법원 1976-10-26
Retirement Pay
#4
91다40931 · 대법원 1992-09-22
Severance Pay (퇴직금) Case
#5
95다51397 · 대법원 1997-03-28
Retirement Pay

Cases citing this decision

94다26615 · 대법원 1994-10-28
Unpaid Wages (체불임금) Case
93다31979 · 대법원 1994-05-24
Wages and Related Claims Case
92다20316 · 대법원 1993-05-27
Claim for Damages (Industrial Accident) (손해배상(산))
93다4816 · 대법원 1993-05-11
Wages, etc. (임금등)
91다5501 · 대법원 1992-07-14
Unpaid Wages

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)