A. The defendant is a corporation with the main purpose of providing financial services necessary for external economic cooperation, such as export and import, overseas investment, and overseas resources development. The plaintiffs are workers who work or work for the defendant's employees, and are retired from office in the "date of retirement" column as stated in the attached Table 3 "List of the plaintiff's retirement."

B. Main contents of collective agreements, rules of employment, etc. applicable to the Plaintiffs are as follows.

[Remuneration Provisions] Article 2 (Definition of Terms) of the General Provisions of Chapter 1 of the General Rules shall apply to the members of the general service, and the annual deduction shall apply to the members of the office.

Article 3 (Definitions of Terms) The definitions of terms used in this Regulation shall be as follows:

1. The term "annual salary system" means a wage system in which remuneration is calculated on a yearly basis based on individual's duties, performance, etc., and the term "annual deduction" means a wage system in which remuneration is calculated on a monthly basis based on the salary, etc. according to the number of years of service;

2. The term "compensation" means all kinds of allowances, such as basic annual salary, performance-based incentives, and statutory allowances, in cases of an annual salary system, and various allowances, such as basic salary, bonuses, and statutory allowances, in cases of a annual deduction;

3. The term “basic annual salary” means a principal salary and a job-grade;

Provided, That the basic annual salary of overseas employees means the principal salary and the overseas job pay.

The basic annual salary shall be deemed to include food expenses of KRW 100,000 per month.

5. The term “basic pay” means the basic pay and job classification pay;

The basic salary shall be deemed to include a heavy food cost of KRW 100,000 per month.

6. The term "legal allowances" means overtime work allowances and annual leave allowances;

Chapter II Annual Salaries Article 4 (Main Salary) (1) The principal salary shall be as specified in attached Table 1.

Article 5 (Job Grade) (1) The class of duties shall be as specified in attached Table 2.

Article 7 (Performance-Based Annual Salaries) (1) The performance-based annual salary as of the payment date shall be the calculation period of one year.