퇴직금에 부과되는 세금이 근로소득세보다 낮아 퇴직금이 조세회피 수단으로 악용되는 걸 막자는 취지다.
The purpose of this is to prevent the severance pay from being abused as a means of tax evasion as the tax levied on severance pay is lower than the earned income tax.