A. Of the money paid to misunderstanding of facts, misunderstanding of legal principles, and F each month, the part of KRW 1,00,000,000 paid to E for transportation expenses, etc. on the 15th day of each month, and the part of the money paid to E and F at the end of each month does not constitute wages as follows:

Nevertheless, the court below judged that all of them are included in the total amount of wages which is the basis of calculation of retirement allowances, and found the facts charged in this case guilty.

1) On the 15th day of each month, the Defendant and E established and run the same business by around 2003 D Co., Ltd. (hereinafter “instant company”). On November 2004, the Defendant, upon liquidation of the above-mentioned partnership, prepared a fair certificate of intent to pay monthly investment earnings to E, and the Defendant paid the said investment earnings to E from that time.

During that process, E entered the company and continued to pay the above investment proceeds even after entry, and around October 2009, the Defendant and E received a large amount of money in comparison with the investment proceeds. As such, the Defendant agreed to pay the money based on the above fair deed. However, the Defendant provided a separate subsidy of KRW 100,000,000,000,000,000,000,000,000,000,000,000,000,000,0000,000,000,000,000,000

Therefore, the above one million won portion is not the remuneration for work.

2) In consideration of the fact that the Defendant, at the end of each month, 5% of the entrance fee paid to E and F per month, was reduced by 1% per year by 5% per month, taking into account the fact that E and F, who left a cargo vehicle to the instant company, was an employee of the company, and the Defendant did not receive the entrance fee in 2013.

In that sense, E and F pay retirement pay in advance, taking into account the fact that the monthly income of E and F was reduced in 2013.