A. A rehabilitation company B (hereinafter “B”) is a company that produces the right of Gak Unit used in flat display, which is a liquid display device used in TV, monitor, etc.

B. B, upon filing an application for commencing rehabilitation procedures with the Daejeon District Court 2015 Gohap5025, received a decision on August 20, 2015, and the Defendant was appointed as a custodian on the same day.

C. On September 1, 1998, the Plaintiff entered the Plaintiff on September 1, 1998, and promoted the officer as of April 1, 2003, and made an interim settlement of the retirement pay.

The Plaintiff promoted to the vice president on January 1, 2013, and retired from office on August 24, 2015.

In the above rehabilitation procedure, the defendant stated the plaintiff's retirement allowance in the rehabilitation claim list and refused to pay it.

E. The Plaintiff’s retirement allowance calculated on April 1, 2003, and August 20, 2015, based on the payment provision of retirement allowances for officers B, calculated on August 20, 2015, is KRW 177,736,110.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, Eul evidence Nos. 2 and 8 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff is an employee under the Labor Standards Act, and the Plaintiff’s retirement allowance claim constitutes a priority claim under Article 179(1)10 of the Debtor Rehabilitation and Bankruptcy Act (hereinafter “Rehabilitation Act”).

The defendant shall pay the retirement allowance and its delay damages to the plaintiff.

B. The Plaintiff is the vice president of Defendant B, who is the head of the manufacturing division, and is in charge of the overall affairs of personnel affairs, general affairs, and overall affairs of manufacturing division, and is performing duties domestically and externally, and is performing duties on behalf of the president. Therefore, the Plaintiff is an employee under the Labor Standards Act.

3. Determination

A. Officers such as directors, auditors, etc. of a related legal entity are delegated by the company for certain business affairs. Thus, they are in an employment relationship in which they provide certain labor under the employer’s direction and supervision and receive prescribed wages.