A. From March 27, 2006, Nonparty C (hereinafter “C”) served as a director of the Defendant Company (D Co., Ltd.) for a period of four (4) years from March 27, 2006, and retired on March 27, 2010. The retirement allowances of an officer of the Defendant Company for calculation of retirement allowances under Article 3 of the Regulations on Payment of Retirement Allowances for Officers of the Defendant Company shall be calculated by multiplying the average wage at the time of retirement by the payment rate

The term "average wage" means the total sum of the amount calculated by dividing the total amount of salaries for three months before the date of the announcement of retirement by three equal amounts, bonuses paid and other amounts received within one year retroactively from the date of the announcement of retirement, and the amount received by twelve equal amounts.

The payment rate of retirement allowances shall be one year for each year of continuous service.

C shall be 65,583,360 won when calculating retirement benefits to be received by the Defendant Company.

B. On May 6, 2010, C, who was fully paid retirement allowances from the Defendant Company, transferred 521,689,036 won out of 665,583,360 won of the retirement allowance claim against the Defendant Company to the Defendant Company (hereinafter “Nonindicted Company”) and then notified the Defendant Company of the fact of the above transfer of claims on May 10, 2010.

C. On March 25, 2013, C transferred all of the remaining retirement allowance claims against the Defendant Company (i.e., KRW 665,583,360 - KRW 521,689,036) and damages for delay thereof to the Plaintiff on March 25, 2013. On March 26, 2013, C notified the Defendant Company of the fact of the transfer of the said claim and gave notice to the Defendant Company at that time.

[Ground of recognition] Facts without dispute, entry of Gap evidence Nos. 1, 3 through 8, purport of the whole pleadings

2. According to the above facts of determination as to the cause of claim, barring any special circumstance, the Defendant Company’s claim for delay damages from March 28, 2010 to May 5, 2010, which is the day before transferring KRW 521,689,03 to the non-party company, as to KRW 147,450,180 = the above KRW 143,894,324 Won 665,583,360 to the Plaintiff, the assignee of the claim, for delay, from March 28, 2010 to May 5, 2010.