근로자가 퇴직할 때 퇴직급여를 한 번에 받지 않고 연금으로 받으면 퇴직 시점에 계산한 세금이 크게 줄어든다.
When an employee retires, if he receives pension benefits instead of receiving one-time benefits, the tax calculated at the time of retirement is greatly reduced.