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대법원 77다1321

Severance Pay (퇴직금) Calculation Case퇴직금

Decided1978. 02. 14. Court대법원Case remanded (Worker/Employee's position upheld on the legal issue)
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 company regularly paid bonuses to its employees, but during the three months immediately before an employee's retirement, no bonus was actually paid out. The Supreme Court ruled that even if the bonus was not actually received during that three-month period, a pro-rated monthly portion of the annual bonus must still be included when calculating the average wage (평균임금) used for severance pay. The lower court erred in excluding the bonus from the average wage calculation simply because it had not been physically paid during that period.

Key takeaways
  • CaseA company that regularly paid bonuses did not actually pay one during the three months before an employee's retirement, and calculated severance pay by excluding this bonus from the average wage.
  • OutcomeThe Supreme Court ruled that even without actual payment, a pro-rated three-month portion of the annual bonus must be included in the average wage calculation.
  • LessonWhen calculating severance pay (퇴직금), the monthly pro-rated portion of regular bonuses must always be included in the average wage (평균임금), regardless of whether the bonus was actually paid during the relevant period.
Issues
  • Whether a bonus not actually paid during the three months preceding retirement should be included in the average wage (평균임금) calculation
  • The relationship between the timing of bonus payments and the calculation of average wage for severance pay purposes
Key reasoning

The average wage (평균임금) system exists to guarantee that a worker's ordinary standard of living is protected, based on their typical earnings. Since a bonus is compensation for work performed (근로의 대가), it must be factored into the average wage calculation regardless of whether it was actually disbursed during the three months before retirement. The court held that the annual bonus amount should be divided by twelve and the three-month equivalent portion added to the average wage calculation. Allowing the timing or method of bonus payment to affect the severance pay outcome would create arbitrary and unfair results depending on a company's payment schedule rather than the actual value of work performed.

Summary of Decision (English, AI translation)

[1] Bonuses paid as consideration for labor must be included in the calculation of average wage, which serves as the basis for calculating a worker's retirement allowance, by including the amount equivalent to three months' worth of one year's bonus (calculated by dividing the annual amount by month), regardless of whether the worker actually received such bonus during the three months preceding retirement or not.

Full text (English, AI translation) 3,174 chars

[Plaintiffs, Appellants] Eom Tae-yong and 2 others; Attorney Bae Byeong-geun, counsel for the plaintiffs
[Defendant, Appellee] Korea Tourism Corporation (국제관광공사); Attorney Jeon Bong-deok, counsel for the defendant
[Original Judgment] Seoul High Court Decision 76Na12 rendered on May 26, 1977

[Order]

The portion of the original judgment against the plaintiffs is reversed, and this portion of the case is remanded to the Seoul High Court.

[Reasoning]

As to the grounds for appeal submitted by counsel for the plaintiffs:

According to the reasoning of the original judgment, the court below found the fact that, since 1967, prior to the plaintiffs' respective retirements from the defendant corporation, the defendant corporation had paid bonuses twice a year, at the end of June and the end of December, each amounting to 150 percent of the salary. The court below then rejected the plaintiffs' claim in this case for additional retirement allowance—which sought calculation of three months' worth of the aforementioned bonus into the average wage on the premise that the plaintiffs had received such bonuses—on the ground that the plaintiffs had not actually received the aforementioned bonuses during the three months preceding each of their respective dates of retirement.

However,

The concept of average wage itself exists in order to guarantee a worker's ordinary living wage, and the bonus at issue in this case is, as found by the court below, undoubtedly a type of wage paid as compensation for labor, and it must be regarded as wages received, or that should have been received, separately from the monthly salary amount. Therefore, the result of calculating the average wage for the purpose of determining retirement allowance should not differ depending on whether the said bonus was paid in a lump sum or in installments, or depending on the number of installments or the method of payment; rather, it is proper that the amount equivalent to three months, obtained by dividing the annual bonus amount by twelve, be included in the calculation of the average wage that serves as the basis for calculating a worker's retirement allowance, regardless of whether the worker actually received it during the three months preceding retirement or not. Since the original judgment made the aforementioned determination from the opposite standpoint, it misunderstood the purport and interpretation of the defendant's remuneration regulations and Article 19, Paragraph 1 of the Labor Standards Act (근로기준법) as they apply to the calculation of average wage, which serves as the basis for calculating retirement allowance in a case such as this, and this illegality affected the judgment. Therefore, the argument is well-founded, and the portion of the original judgment concerning this issue cannot escape reversal.

Accordingly, the portion of the original judgment against the plaintiffs is reversed, and this portion of the case is remanded to the Seoul High Court, and it is so ordered by the unanimous opinion of the participating Justices, as set forth in the Order.

Supreme Court Justices: Han Hwan-jin (Presiding Judge), Kim Yeong-se, An Byeong-su, Jeong Tae-won

【판결요지】

근로의 대가로 지급되던 상여금은 근로자의 퇴직전 3개월 사이에 실제로 지급받았건 또는 받지못하였건 이를 불문하고 그 1년분을 월로 나눈 3개월분 해당액을 근로자의 퇴직금 산정의 기초인 평균임금의 계산에 포함시켜야 한다.

【참조조문】

근로기준법 제19조 제1항

【주문】·【이유】 전문 1,105자 · 펼쳐 보기

【원고, 상고인】 엄태용외 2인 원고들 소송대리인 변호사 배병근

【피고, 피상고인】 국제관광공사 소송대리인 변호사 전봉덕

【원 판 결】 서울고등법원 1977.5.26. 선고 76나12 판결

【주 문】

원판결중 원고들의 패소부분을 파기하고, 이 부분 사건을 서울고등법원으로 환송한다.

【이 유】 원고들 소송대리인의 상고이유에 대한 판단,

원판결 이유에 의하면 원심은 피고공사는 원고들이 피고공사로부터 각 퇴직하기 이전인 1967. 이래 매년 6월말과 12월말의 2회에 걸쳐 매회에 봉급액의 150퍼센트에 상당한 금원을 상여금으로 지급하여온 사실을 확정한 다음 원고들은 각 그 퇴직일로 부터 거슬러 올라간 3개월 사이에 앞서본 상여금을 각지급받은 사실이 없다는 이유로 원고들의 그 지급받았음을 전제로하여 그 중 3개월분을 평균임금에 산정하여 지급을 구하는 이 사건 추가퇴직금청구를 배척하였다.

그러나 평균임금이라고 하는 것 자체가 근로자의 통상의 생활임금을 보장하고자함에 있는 것이고 이 사건 상여금 역시 원심이 확정한 바와 같이 근로의 대가로 지급되는 임금의 일종임에는 틀림이 없으며 이는 매월 수령하는 봉급액외에 별도로 지급받은 또는 지급받았을 것의 임금에 속한다 할것이므로 위 상여금이 일시지급이나 또는 분할지급의 회수 및 방법 여하에 따라 퇴직금산정의 평균임금 계산의 결과를 달리할 것이 아니고 그 1년분을 월할한 3개월분 해당액만을 근로자의 퇴직전 3개월 사이에 실제로 그를 지급받았건 또는 지급받지 못하였던지를 불문하고 근로자의 퇴직금산정의 기초인 평균임금의 계산에 포함시키는 것이 타당하다 할 것인바, 원판결이 이와 반대의 견지에서 앞에서 본바와 같은 판단을 하였음은 본건과 같은 퇴직금산정의 기초인 평균임금의 계산에 있어서 피고의 보수규정이나 근로기준법 제19조 제1항의 취지 및 해석을 오해하여 판결에 영향을 미친 위법이 있다 할 것이므로 논지는 이유있어 이 부분에 대한 원판결은 파기를 면치 못할 것이다.

그러므로 원판결중 원고들 패소 부분을 파기하고 이 부분 사건을 서울고등법원으로 환송하기로 하여 관여법관의 일치된 의견으로 주문과 같이 판결한다.

대법관 한환진(재판장) 김영세 안병수 정태원

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