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대법원 76다1497

Severance Pay (퇴직금) Case퇴직금

Decided1976. 09. 28. 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 addressed whether a bonus paid every six months by the Korea Tourism Corporation should be included in the 'average wage' (평균임금) calculation used to determine severance pay (퇴직금). The Supreme Court ruled that only the portion of the bonus corresponding to the three-month severance pay calculation period should be included, rather than the full bonus amount. The Court held that for regularly paid bonuses, only the proportional amount matching the average wage calculation period should be factored in.

Key takeaways
  • CaseAn employee of the Korea Tourism Corporation demanded that the full amount of a bonus received every six months be included in the average wage calculation for severance pay.
  • OutcomeThe Supreme Court ruled that even for a regularly paid bonus, only the proportional amount corresponding to the three-month severance pay calculation period (i.e., half of the six-month bonus) should be included in the average wage.
  • LessonWhen a regular bonus's payment cycle is longer than the average wage (평균임금) calculation period (3 months), only the proportional amount matching that period should be included in the calculation.
Issues
  • Whether a bonus paid every six months should be included in the average wage (평균임금) calculation for severance pay (퇴직금) purposes
  • Whether the bonus constitutes a discretionary or reward-based payment versus a genuine component of wages (임금)
  • Whether the employee is entitled to claim additional severance pay based on internal company regulations
Key reasoning

A bonus that is paid on a regular, recurring basis qualifies as a form of wage (임금) and must therefore be included in the average wage calculation for severance pay purposes. However, when the bonus payment cycle (here, six months) differs from the average wage calculation period (three months), including the full bonus amount would distort the calculation. Therefore, it is appropriate to include only the proportional amount of the bonus that corresponds to the three-month calculation period, effectively counting half of the six-month bonus. This approach ensures that the average wage accurately reflects the employee's earnings during the relevant reference period without over- or under-counting periodic bonus payments.

Summary of Decision (English, AI translation)

While the compensation regulations of the International Tourist Corporation (국제관광공사) set the base period for calculating average wages as the three months preceding the date on which the cause for such calculation arose, and although the bonus allowance is paid once every six months as compensation for work performed during the six months preceding the month of payment, considering all the circumstances—namely, that the corporation's employees received the bonus allowance during the three-month period prior to their retirement, and that such bonus allowance was regularly paid twice a year, once every six months—it is reasonable to include only the amount corresponding to three months' worth of the said bonus allowance in the calculation of the average wage, which serves as the basis for computing the retirement allowance for the employees.

Full text (English, AI translation) 5,240 chars

[Plaintiffs, Appellees] Plaintiff 1 and 17 others, Attorney Bae Byeong-geun, Counsel for the Plaintiffs
[Defendant, Appellant] Korea Tourism Corporation, Attorney Jeon Bong-deok, Counsel for the Defendant
[Original Judgment] Seoul High Court Decision 76Na9, rendered May 19, 1976

[Order]

The appeal is dismissed. The costs of the appeal shall be borne by the Defendant.

[Reasoning]

The first ground of appeal by the Defendant's counsel is examined.

According to the reasoning of the first instance judgment cited by the court below, the court below held that, under the Defendant Corporation's employee retirement allowance payment regulations and remuneration regulations, the total amount of remuneration, which serves as the basis for calculating average wages—the standard amount for calculating retirement allowance—refers to the amount including salary and other allowances, and, in light of the fact that bonus allowance is enumerated as one type of allowance, it is held that bonus allowance is included therein. The court below then found the fact that the Defendant Corporation, in fact, since its establishment, has paid a fixed amount of bonus allowance twice a year, in June and December, to all of its employees as consideration for labor for each six-month period from January to June and from July to December, and that, in particular, for several years before the Plaintiffs' retirement, the amount paid each time was fixed at 150 percent of the salary amount. Having established these facts, the court below, while noting that the Defendant Corporation's remuneration regulations set the base period for calculating average wages as the three months preceding the date on which the grounds for calculation arose, whereas the bonus allowance, even though it is paid once every six months as consideration for labor during the six months preceding the month of payment, nevertheless considered comprehensively the circumstances that the Plaintiffs received bonus allowance during the three-month period before their retirement (retirement on March 16, 1973), and that such bonus allowance was paid regularly twice a year, once every six months, and concluded that it was reasonable to include only the amount corresponding to three months' worth of the above bonus allowance in the calculation of average wages, which serves as the basis for calculating the Plaintiffs' retirement allowance. Upon examining this in conjunction with the relevant provisions of the Defendant Corporation's remuneration regulations and retirement allowance payment regulations, as well as the record, the judgment of the court below may be affirmed as justified. The argument that, as in the case of the Defendant Corporation, bonuses paid every six months, exceeding the preceding three months relevant to the calculation of average wages, should be entirely excluded from the calculation of average wages, which is the basis for calculating retirement allowance, and that the judgment below therefore violates Article 19 of the Labor Standards Act (근로기준법), is not well-founded and is without merit. There is also no material to find that the Plaintiffs' claim in this action constitutes an unlawful claim in violation of customary rules.

The second ground of appeal is examined.

The argument that the Defendant Corporation's bonus allowance is merely a gratuitous or commendatory payment and should therefore be excluded from the calculation of average wages is, as noted above, groundless in light of the interpretation of the concept of average wages as set forth in the Defendant Corporation's remuneration regulations and retirement allowance payment regulations, and in light of the fact that it is a type of wage paid regularly twice a year; the judgment of the court below to this effect is affirmed, and the fact that the payment date and payment rate are subject to variation is not material sufficient to alter this conclusion. This ground of appeal is without merit.

The third ground of appeal is examined.

The court below's holding—that even if the amount of retirement allowance actually paid to the Plaintiffs by the Defendant Corporation, based on the progressive rate adopted according to years of service as asserted by the Defendant, exceeds the minimum threshold for retirement allowance prescribed in Article 28 of the Labor Standards Act (근로기준법)—does not constitute grounds for denying the Plaintiffs' claim in this case for additional retirement allowance based on the Defendant Corporation's own regulations as discussed above, is justified. The Supreme Court decision cited by the Defendant concerns a case in which bonuses were excluded from the types of wages forming the basis for calculating average wages under the relevant regulations of the business concerned, and is therefore not applicable to the present case. The argument that the judgment below violates precedent is without merit.

Therefore, 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, in accordance with the unanimous opinion of the participating judges.

Supreme Court Justice Lee Il-gyu (Presiding Judge), Hong Sun-yeop, Yang Byeong-ho, Kang An-hui

【판결요지】

국제관광공사의 보수규정이 평균임금계산의 기초기간을 그 산정이유 발생일 이전 3개월로 정하고 있는 반면 상여수당은 그 지급월 이전 6개월간의 근로에 대한 대가로서 6개월에 한번씩 지급되는 것이라 할지라도 위 공사의 직원들은 퇴직전 3개월의 기간중에 상여수당을 지급받았고 그 상여수당은 매년 6개월마다 2회씩 정기적으로 지급된 사정을 종합하여 보면 위 상여수당중 3개월분 해당액만을 취 직원들에 대한 퇴직금 산정의 기초인 평균임금의 계산에 포함시키는 것이 타당하다.

【주문】·【이유】 전문 1,720자 · 펼쳐 보기

【원고, 피상고인】 원고 1 외 17명 소송대리인 변호사 배병근

【피고, 상고인】 국제관광공사 소송대리인 변호사 전봉덕

【원 판 결】 서울고등법원 1976.5.19. 선고 76나9 판결

【주 문】

상고를 기각한다. 상고소송비용은 피고의 부담으로 한다.

【이 유】 피고 소송대리인의 상고이유 제1점을 판단한다.

원심이 인용한 1심판결 이유에 의하면 원심은 피고공사의 직원퇴직금 지급규정과 보수규정에 의하면 퇴직금산정의 기준금액인 평균임금의 계산의 기초가 되는 보수의 총액은 봉급과 기타 수당을 포함한 액을 말한다 하고 수당의 한 종류로 상여수당도 열거 규정되어 있음에 비추어 그 중에 상여수당이 포함된다 할 것이라고 본 다음 피고공사는 사실상 피고공사의 설립시 부터 매년 6월과 12월의 2회에 걸쳐 1월내지 6월과 7월 내지 12월의 각 6개월간의 근로의 대가로서 그 소속직원 전원에게 매회 일정액의 상여수당을 지급하여 왔고 특히 원고들이 퇴직하기 수년전부터는 매회의 지급액수로 봉급액의 150퍼센트 해당액으로 고정된 액을 지급하여온 사실을 확정한 다음 피고공사의 보수규정이 평균임금계산의 기초기간을 그 산정이유 발생일이전 3개월로 정하고 있는 반면 상여수당은 그 지급월이전 6개월간의 근로에 대한 대가로서 6개월에 한번씩 지급되는 것이라 할지라도 원고들은 퇴직 (1973.3.16 퇴직)전의 3개월의 기간중에 상여수당을 지급받았고 그 상여수당은 매년 6개월마다 2회씩 정기적으로 지급된 사정을 종합하여 보면 위 상여수당중 3개월분 해당액만을 원고들에 대한 퇴직금산정의 기초인 평균임금의 계산에 포함시키는 것이 타당하다고 하였는바 이를 피고공사의 보수규정 및 퇴직금 지급규정의 관계규정의 내용과 아울러 기록에 대조하여 검토하여 보면 원심판단을 수긍할 수 있어 정당하다 할 것이고 피고공사의 경우와 같이 평균임금산정에 관한 이전 3개월을 초과하여 6개월마다 지급되는 상여금은 퇴직금산정의 기초인 평균임금계산에서 전액 제외되어야 할 것이라는 반대견해를 전제로 근로기준법 제19조에 어긋나는 위법있다는 논지는 맞지 아니하여 이유없다. 원고들의 본소 청구가 관습율에 위배되는 불법청구라고 인정할 자료도 없다고 본다.

같은 상고이유 제2점을 판단한다.

피고공사의 상여수당이 단순히 은혜적, 포상적 급여이므로 평균임금계산에서 제외되어야 할 것이라는 주장은 위에서 본바 피고공사의 보수규정 및 퇴직금 지급규정에 정하여진 평균임금 개념의 해석상으로 보거나 매년 2회씩 정기적으로 지급되는 임금의 일종인 경우에 비추어 이유없는 것이라고 한 원심판단은 긍인되고 그 지급일자와 지급율이 변동적인 것이라 하여 좌우할 자료는 되지 못한다고 본다. 논지는 이유없다.

같은 상고이유 제3점을 판단한다.

원심이 피고공사가 그 주장과 같은 재직년수에 의한 누진율 채택으로 원고들에게 실제 지급한 퇴직금액이 근로기준법 제28조 소정의 퇴직금 최하한선을 초과한다고 하더라도 위에서 본 피고공사 자체의 규정에 기한 원고들의 이건 추가 퇴직금 지급청구를 거부할 이유가 되지 아니한다고 하였음은 정당하다 할 것이고 지적하는 대법원판결은 해당업체의 관계규정상 평균임금산정의 기초가 되는 임금의 종류에 상여금이 제외되어 있는 것에 관한 판결이므로 이 사건에 적절한 것이 되지 못한다. 판례위배 있다는 논지는 이유없다.

그러므로 상고를 기각하기로 하고 상고소송비용은 패소자의 부담으로 하기로 하여 관여법관의 일치된 의견으로 주문과 같이 판결한다.

대법관 이일규(재판장) 홍순엽 양병호 강안희

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