(1) On February 6, 1995, the Plaintiff was appointed as the representative director of the Defendant running the design business and supervision business. On September 18, 2018, the Plaintiff’s expression of his/her intention of resignation reached the Defendant on September 20, 2018. The retirement allowance under Article 3 (Payment Terms) shall be paid when an executive has retired for at least one year. In such cases, the definition of retirement allowance shall be based on the concept of “real retirement” under the Corporate Tax Act, and shall be paid when any of the following causes arises. (2) The retirement benefit payment amount of the officer’s retirement allowance (which shall be calculated on or before the expiration of his/her term of office) shall be calculated based on Article 4 (Calculation of Retirement Benefits). (2) The amount of the employee’s retirement allowance shall be calculated based on the monthly average wage (basic wage x the payment rate of the employee’s retirement allowance x the average retirement allowance for less than 16 months immediately preceding the date of entry into force, and the payment rate of the employee’s retirement allowance shall be calculated as follows.