퇴직금 선지급의 법적 효력 ― 대법원 2010.5.20.선고 2007다90760판결을 중심으로 ―

Worker retirement allowance guarantee law institutionally admits interim payment of retirement allowance which employer and worker agreed. However, if adjust retirement allowance in advance and pay monthly contract means give up of retirement allowance claim when become effective as retiring of worker, even if according to retirement allowance partial contract employer paid money titled retirement allowance it has no effect as a giving retirement allowance. This judgement establishes the rule for the character of paid money titled retirement allowance according to retirement allowance partial contract which was ambiguous, and has a meaning because it clarifies processing mode of it. As companies who adopt inclusive wage system or annual salary system increase, from now on it is expected to happen similar issues. So it is anticipated this judgement to function as a standard of such troubles. When evaluating each matter rather than applying this judgement unconditionally, we should check the validity by checking whether retirement allowance partial contract between employer and worker is meant to substantially pay extra retirement allowance according to detailed fact relevance.