Workbear재주넘는곰
대법원 2022다215784

Wages (Hyundai Steel Case)임금

Decided2024. 01. 25. Court대법원Partially reversed and remanded (mixed result: workers won on ordinary wage issues, but lost on the interim severance pay calculation 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.

In a case where employees of Hyundai Steel demanded that their unused annual leave allowance (연차휴가미사용수당) be included in the calculation of average wage (평균임금) for an interim settlement of severance pay (퇴직금 중간정산), the Supreme Court ruled that any payment whose entitlement had not yet been finalized at the time of the interim settlement cannot be included in the average wage calculation. While the workers won on other issues related to ordinary wages (통상임금), the portion concerning the interim severance pay settlement was reversed and remanded. This ruling establishes an important legal principle that only payments with a confirmed right to payment as of the calculation date may be included in average wage for severance pay purposes.

Key takeaways
  • CaseIncident: Hyundai Steel employees requested that unused annual leave allowance be included in the average wage calculation for their interim severance pay settlement.
  • OutcomeResult: The Supreme Court ruled that payments not yet confirmed as due at the time of the interim settlement cannot be included in average wage.
  • LessonLesson: When conducting an interim severance pay settlement, only payments whose entitlement is already confirmed at that point in time should be included in the average wage calculation.
Issues
  • Whether unused annual leave allowance should be included in average wage calculation for interim severance pay settlement
  • Whether regular bonuses qualify as ordinary wages (통상임금)
  • Whether monthly rest allowance and public holiday allowance required recalculation
  • Whether supplementary allowance (보전수당) and fitness allowance (체력단련비) should be included in average wage
Key reasoning

When calculating average wage for severance pay, only payments for which the right to receive them has already been finalized may be included. Since it was not yet determined, at the time of the interim severance pay settlement, whether the workers were entitled to unused annual leave allowance, this amount could not be included in the average wage calculation. Unless a collective bargaining agreement (단체협약) or employment rules (취업규칙) provide otherwise, only payments confirmed as due at the time of the interim settlement are counted. This principle protects the integrity of average wage calculations by preventing the inclusion of contingent or not-yet-accrued benefits.

Summary of Decision (English, AI translation)

[1] The total amount of wages that forms the basis for calculating average wages includes all monies and valuables paid by the employer to an employee as remuneration for work, which are paid continuously and regularly to the employee and for which the employer is obligated to pay under a collective agreement, employment rules, etc., regardless of their name. This includes not only amounts actually paid to the employee but also amounts for which the employer bears a payment obligation as of the time the event requiring calculation of average wages occurred; however, it does not include monies and valuables for which the occurrence of the ground for payment has not been determined. Therefore, unless otherwise provided by a collective agreement or employment rules, an interim settlement of retirement pay cannot be calculated by including in the average wage any monies or valuables for which the occurrence of the ground for payment had not been determined as of the time of the interim settlement of retirement pay.

[2] In a case where Eul et al., employees of Gap Co., Ltd. who received an interim settlement of retirement pay, sought payment of unpaid retirement pay from Gap Co., Ltd., arguing that the annual paid leave allowance to be granted in the following year as consideration for work performed during the year in which the interim settlement was made should be included in the calculation of average wages, the court held: the allowance for unused annual paid leave, which arises from failing to use annual paid leave acquired based on work performed during the average wage calculation period underlying the calculation of the interim settlement of retirement pay, had not yet been determined as to its occurrence at the time of the interim settlement of retirement pay; therefore, unless otherwise provided by a collective agreement or employment rules, such allowance cannot be included in the average wage for calculating the interim settlement of retirement pay. Nevertheless, the lower court erred in its understanding of the applicable legal principles by including in the average wage, which forms the basis for calculating the interim settlement of retirement pay, the amount of the unused annual paid leave allowance whose occurrence had not been determined at the time of the interim settlement.

Full text (English, AI translation) 8,450 chars

[Plaintiffs, Appellees] Plaintiff 1 and 628 others (as listed in Attachment 1, List of Plaintiffs) (Counsel for the plaintiffs: Kim Ki-deok and 3 others)
[Defendant, Appellant] Hyundai Steel Co., Ltd. (Counsel for the defendant: Yulchon LLC, Attorney Kim Neung-hwan and 3 others)
[Judgment Below] Seoul High Court Decision 2018Na2072193 decided January 12, 2022

[Order]

Among the portions of the judgment below in which the Defendant lost, the portion concerning the claims for the difference in retirement allowance by the plaintiffs listed in Attachment 2 (List of Persons Who Received Interim Settlement of Retirement Allowance) is reversed, and this portion of the case is remanded to the Seoul High Court. The remainder of the appeal as to the plaintiffs listed in Attachment 2 (List of Persons Who Received Interim Settlement of Retirement Allowance) and the appeal as to the remaining plaintiffs other than the said plaintiffs are all dismissed. The costs of the appeal as to the remaining plaintiffs other than the plaintiffs listed in Attachment 2 (List of Persons Who Received Interim Settlement of Retirement Allowance) shall be borne by the Defendant.

[Reasoning] The grounds of appeal (including the supplementary brief on grounds of appeal submitted after the filing period, to the extent it supplements the original grounds) are examined as follows.

1. As to the grounds of appeal other than the 10th ground of appeal

A. Judgment of the court below

The court below, for the reasons stated in its judgment, determined as follows.

1) The fixed portion of the regular bonus at issue in this case, which is paid regularly and continuously at a rate of 800% per year pursuant to the collective bargaining agreement (단체협약) and the Defendant's rules of employment (취업규칙) at issue in this case, may be regarded as having its payment fixed merely by the provision of prescribed work, and thus constitutes ordinary wages (통상임금). The Defendant's argument that the portion of the fixed portion of the regular bonus calculated based on Supplementary Allowance 1, Supplementary Allowance 2, and the family allowance (family portion), as well as the variable portion of the regular bonus, should be deducted, is without merit.

2) The monthly holiday allowance and public holiday allowance also constitute statutory allowances that must be recalculated, and the Defendant must pay the difference between these allowances calculated on the basis of the recalculated ordinary hourly wage. Furthermore, since the evidence submitted by the Defendant is insufficient to find that resident workers were given a substantively meaningful one-hour rest period, the Defendant must pay the difference in overtime allowance calculated on the basis of the recalculated ordinary hourly wage in this regard as well.

3) Supplementary Allowance 1 and the physical fitness allowance constitute wages paid continuously and regularly to the Defendant's employees pursuant to the collective bargaining agreement and labor-management agreement at issue in this case, and thus must be included when calculating average wages (평균임금).

4) The plaintiffs who are full-time time-off employees (풀타임근로시간면제자) may also claim unpaid night work allowance based on the recalculated ordinary wages, in the same manner as the other plaintiffs.

5) The Defendant's defense that the plaintiffs' claim for unpaid wages and retirement allowance premised on the regular bonus constituting ordinary wages is an exercise of rights in violation of the principle of good faith and should not be permitted, is without merit.

B. Judgment of the Supreme Court

Upon examining the reasoning of the judgment below in light of the relevant legal principles and the record, there is no error in the above determination of the court below, such as failure to exhaust deliberation, misapprehension of legal principles, violation of the rules of evidence, or omission of judgment concerning the calculation of ordinary wages and average wages, as alleged in each ground of appeal.

2. As to the 10th ground of appeal

A. Relevant legal principles

The total amount of wages that forms the basis for calculating average wages includes all money and valuables paid by the employer to the employee as consideration for work, which are paid continuously and regularly to the employee and for which the employer is obligated to pay under a collective bargaining agreement, rules of employment, or the like, regardless of their name; this includes not only the amount actually paid to the employee but also the amount that the employer is obligated to pay as of the time the cause for calculating average wages arises (see Supreme Court Decision 2001Da16722 decided June 11, 2002; Supreme Court Decision 2004Da41217 decided September 9, 2005; Supreme Court Decision 2022Du64518 decided April 13, 2023, etc.). However, money and valuables for which the occurrence of the cause for payment has not been determined are not included. Therefore, unless otherwise provided by a collective bargaining agreement, rules of employment, or the like, money and valuables for which the occurrence of the cause for payment had not been determined as of the time of the interim settlement of retirement allowance (퇴직금 중간정산) cannot be included in the average wage for the purpose of calculating the interim settlement retirement allowance.

B. Judgment of the court below

The court below, for the reasons stated in its judgment, determined that, with respect to the plaintiffs listed in Attachment 2 (List of Persons Who Received Interim Settlement of Retirement Allowance) who received interim settlement retirement allowance, the unreflected annual leave allowance at issue in this case—namely, the portion of the annual leave allowance paid in the following year as compensation for work performed in the year in which the interim settlement occurred, corresponding to the three-month period used to calculate average wages for the plaintiffs—must be included when calculating average wages.

C. Judgment of the Supreme Court

However, in light of the legal principles set forth above and the record, the allowance for unused annual paid leave (연차휴가미사용수당), which arises from the failure to use annual paid leave earned through work performed during the average wage calculation period forming the basis of the interim settlement retirement allowance, had not yet had its occurrence determined at the time of the interim settlement of retirement allowance. Therefore, unless otherwise provided by a collective bargaining agreement, rules of employment, or the like, it cannot be included in the average wage for the purpose of calculating the interim settlement retirement allowance. Nevertheless, the court below, for the reasons stated in its judgment alone, recognized the amount of the allowance for unused annual paid leave, the occurrence of which had not been determined at the time of the interim settlement, as the unreflected annual leave allowance at issue in this case, and included it in the average wage forming the basis for calculating the interim settlement retirement allowance. Such determination by the court below contains an error that misapprehends the legal principles concerning the calculation of average wages, as alleged in the grounds of appeal, and this error affected the judgment.

3. Conclusion

Among the portions of the judgment below in which the Defendant lost, the portion concerning the claims for the difference in retirement allowance by the plaintiffs listed in Attachment 2 (List of Persons Who Received Interim Settlement of Retirement Allowance) is reversed, and this portion of the case is remanded to the court below for further hearing and determination. The remainder of the Defendant's appeal as to the plaintiffs listed in Attachment 2 (List of Persons Who Received Interim Settlement of Retirement Allowance) and the Defendant's appeal as to the remaining plaintiffs other than the said plaintiffs are all dismissed, and the costs of the appeal as to the said remaining plaintiffs shall be borne by the losing party. This Judgment is rendered as stated in the Order by the unanimous opinion of the participating Justices.

[Attachment 1] List of Plaintiffs: Omitted
[Attachment 2] List of Persons Who Received Interim Settlement of Retirement Allowance: Omitted

Justice Seo Gyeong-hwan (Presiding Justice), Kim Seon-su, Noh Tae-ak (Justice in Charge), Oh Kyung-mi

【판결요지】

[1] 평균임금 산정의 기초가 되는 임금 총액에는 사용자가 근로의 대상으로 근로자에게 지급하는 일체의 금품으로서 근로자에게 계속적·정기적으로 지급되고 그 지급에 관하여 단체협약, 취업규칙 등에 의하여 사용자에게 지급 의무가 지워져 있으면 명칭 여하를 불문하고 모두 포함되고, 근로자가 현실적으로 지급받은 금액뿐 아니라 평균임금을 산정하여야 할 사유가 발생한 때를 기준으로 사용자가 지급 의무를 부담하는 금액도 포함되나, 지급 사유의 발생이 확정되지 아니한 금품은 포함되지 않는다. 따라서 단체협약이나 취업규칙 등으로 달리 정하지 않는 한 퇴직금 중간정산 당시를 기준으로 지급 사유의 발생이 확정되지 아니한 금품을 평균임금에 포함하여 중간정산 퇴직금을 산정할 수는 없다.

[2] 甲 주식회사의 근로자로서 중간정산 퇴직금을 받은 乙 등이 중간정산이 이루어진 연도에 대한 근로의 대가로 다음 해 주어지는 연차휴가수당이 평균임금을 산정할 때 포함되어야 한다고 주장하며 甲 회사를 상대로 미지급 퇴직금의 지급을 구한 사안에서, 중간정산 퇴직금 산정의 기초가 되는 평균임금 산정기간의 근로에 따라 취득한 연차유급휴가를 사용하지 않아 발생하는 연차휴가미사용수당은 퇴직금 중간정산 당시에는 아직 발생 여부가 확정되지 않았으므로 단체협약이나 취업규칙 등으로 달리 정하지 않는 한 이를 평균임금에 산입하여 중간정산 퇴직금을 산정할 수 없는데도, 중간정산 당시 발생 여부가 확정되지 않았던 연차휴가미사용수당액을 중간정산 퇴직금 산정의 기초가 되는 평균임금에 산입한 원심판단에 법리오해의 잘못이 있다고 한 사례.

【참조조문】

[1] 근로기준법 제2조 제1항 제5호, 제6호, 근로자퇴직급여 보장법 제8조

[2] 근로기준법 제2조 제1항 제6호, 제60조, 근로자퇴직급여 보장법 제8조

【참조판례】

[1] 대법원 2002. 6. 11. 선고 2001다16722 판결(공2002하, 1610), 대법원 2005. 9. 9. 선고 2004다41217 판결(공2005하, 1588), 대법원 2023. 4. 13. 선고 2022두64518 판결(공2023상, 870)

【주문】·【이유】 전문 2,794자 · 펼쳐 보기

【원고, 피상고인】 원고 1 외 628명(별지 1 원고 명단 기재와 같다) (소송대리인 변호사 김기덕 외 3인)

【피고, 상고인】 현대제철 주식회사 (소송대리인 법무법인(유한) 율촌 담당변호사 김능환 외 3인)

【원심판결】 서울고법 2022. 1. 12. 선고 2018나2072193 판결

【주 문】

원심판결의 피고 패소 부분 중 별지 2 퇴직금 중간정산자 명단 기재 원고들의 퇴직금 차액분 청구 부분을 파기하고, 이 부분 사건을 서울고등법원에 환송한다. 별지 2 퇴직금 중간정산자 명단 기재 원고들에 대한 나머지 상고와 위 원고들을 제외한 나머지 원고들에 대한 상고를 모두 기각한다. 별지 2 퇴직금 중간정산자 명단 기재 원고들을 제외한 나머지 원고들에 대한 상고비용은 피고가 부담한다.

【이 유】 상고이유(제출기간이 지난 상고이유보충서는 이를 보충하는 범위 내에서)를 판단한다.

1. 제10 상고이유를 제외한 나머지 상고이유에 관하여

가. 원심의 판단

원심은 그 판시와 같은 이유로 다음과 같이 판단하였다.

1) 이 사건 단체협약 및 피고의 취업규칙에 근거하여 연 800%의 지급률에 따라 정기적·계속적으로 지급되는 이 사건 정기상여금 고정지급분은 소정근로를 제공하기만 하면 그 지급이 확정된 것이라고 볼 수 있어 통상임금에 해당한다. 이 사건 정기상여금 고정지급분 중 보전수당1, 보전수당2, 가족수당(가족분)을 기초로 산정한 부분과 이 사건 정기상여금 변동지급분을 공제하여야 한다는 피고의 주장은 이유 없다.

2) 월휴수당과 공휴수당도 재산정되어야 하는 법정수당에 해당하고, 피고는 이에 관하여 재산정한 통상시급을 기초로 계산한 각 수당과의 차액을 지급하여야 한다. 또한 피고가 제출한 증거만으로는 상주근무자들에게 실질적인 의미의 1시간의 휴게시간이 주어졌다고 보기 어려우므로, 피고는 이에 관하여 재산정한 통상시급을 기초로 계산한 연장근로수당과의 차액을 지급하여야 한다.

3) 보전수당1, 체력단련비는 이 사건 단체협약 및 노사합의에 따라 피고의 근로자들에게 계속적·정기적으로 지급되는 임금에 해당하므로 평균임금을 산정할 때 포함되어야 한다.

4) 풀타임근로시간면제자인 원고들도 다른 원고들과 마찬가지로 재산정된 통상임금에 따라 미지급 야간근로수당을 청구할 수 있다.

5) 정기상여금이 통상임금에 해당함을 전제로 원고들이 미지급 임금 및 퇴직금을 구하는 것은 신의성실의 원칙에 위배된 권리행사로서 허용되어서는 아니 된다는 피고의 항변은 이유 없다.

나. 대법원의 판단

원심판결 이유를 관련 법리와 기록에 비추어 살펴보면, 위와 같은 원심의 판단에 각 상고이유 주장과 같은 통상임금 및 평균임금 산정 등에 관한 심리미진, 법리오해나 채증법칙 위반 또는 판단누락 등의 잘못이 없다.

2. 제10 상고이유에 관하여

가. 관련 법리

평균임금 산정의 기초가 되는 임금 총액에는 사용자가 근로의 대상으로 근로자에게 지급하는 일체의 금품으로서 근로자에게 계속적·정기적으로 지급되고 그 지급에 관하여 단체협약, 취업규칙 등에 의하여 사용자에게 지급 의무가 지워져 있으면 그 명칭 여하를 불문하고 모두 포함되고, 근로자가 현실적으로 지급받은 금액뿐 아니라 평균임금을 산정하여야 할 사유가 발생한 때를 기준으로 사용자가 지급 의무를 부담하는 금액도 포함되나(대법원 2002. 6. 11. 선고 2001다16722 판결, 대법원 2005. 9. 9. 선고 2004다41217 판결, 대법원 2023. 4. 13. 선고 2022두64518 판결 등 참조), 지급 사유의 발생이 확정되지 아니한 금품은 포함되지 않는다. 따라서 단체협약이나 취업규칙 등으로 달리 정하지 않는 한 퇴직금 중간정산 당시를 기준으로 그 지급 사유의 발생이 확정되지 아니한 금품을 평균임금에 포함하여 중간정산 퇴직금을 산정할 수는 없다.

나. 원심의 판단

원심은, 그 판시와 같은 이유로 중간정산 퇴직금을 받은 별지 2 퇴직금 중간정산자 명단 기재 원고들에 대하여 중간정산이 이루어진 연도에 대한 근로의 대가로 다음 해 주어지는 연차휴가수당 중 원고들에 대한 평균임금 산정기간인 3개월의 근로에 대한 부분인 이 사건 미반영 연차휴가수당은 평균임금을 산정할 때 포함되어야 한다고 판단하였다.

다. 대법원의 판단

그러나 앞서 본 법리와 기록에 비추어 살펴보면, 중간정산 퇴직금 산정의 기초가 되는 평균임금 산정기간의 근로에 따라 취득한 연차유급휴가를 사용하지 않아 발생하는 연차휴가미사용수당은 퇴직금 중간정산 당시에는 아직 그 발생 여부가 확정되지 않았으므로 단체협약이나 취업규칙 등으로 달리 정하지 않는 한 이를 평균임금에 산입하여 중간정산 퇴직금을 산정할 수 없다. 그럼에도 원심은 그 판시와 같은 이유만으로 중간정산 당시에는 그 발생 여부가 확정되지 않았던 연차휴가미사용수당액을 이 사건 미반영 연차휴가수당으로 인정하여 중간정산 퇴직금 산정의 기초가 되는 평균임금에 산입하였다. 위와 같은 원심의 판단에는 상고이유 주장과 같이 평균임금 산정에 관한 법리를 오해하여 판결에 영향을 미친 잘못이 있다.

3. 결론

원심판결의 피고 패소 부분 중 별지 2 퇴직금 중간정산자 명단 기재 원고들의 퇴직금 차액분 청구 부분을 파기하고, 이 부분 사건을 다시 심리·판단하도록 원심법원에 환송하기로 하며, 피고의 별지 2 퇴직금 중간정산자 명단 기재 원고들에 대한 나머지 상고와 위 원고들을 제외한 나머지 원고들에 대한 상고를 모두 기각하고, 위 나머지 원고들에 대한 상고비용은 패소자가 부담하기로 하여, 관여 대법관의 일치된 의견으로 주문과 같이 판결한다.

[별 지 1] 원고 명단: 생략

[별 지 2] 퇴직금 중간정산자 명단: 생략

대법관 서경환(재판장) 김선수 노태악(주심) 오경미

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