A. B is a local government-invested public corporation established pursuant to Article 49 of the Local Public Enterprises Act for the purpose of the construction and operation of subway cities in Seoul Special Metropolitan City. The Defendant is a local government-invested public corporation that comprehensively succeeds to B’s claims and obligations after the merger between B and C on May 31, 2017. 2) The Plaintiffs are currently employed by, or retired from, the Defendant, and all other Plaintiffs except Plaintiff D were employed by, the Defendant prior to January 1, 200.

The retired Plaintiffs retired from office on September 21, 2015, Plaintiff E, F, G, and Plaintiff E, Plaintiff F, June 30, 2017, and Plaintiff G, respectively, on March 31, 2016.

B. The defendant's remuneration rules, etc. 1) The defendant has enacted and implemented the remuneration rules in order to determine basic matters concerning the salaries, etc. of executives and employees under his/her jurisdiction. The definitions of terms used in this Article are as follows: 1. The term "average wages" refers to the amount calculated by adding the basic wages, various allowances, and school meal allowances, which are paid by class and salary. 2. The term "basic wages" refers to the amount that is paid by class and salary. 9. The term "ordinary wages" refers to all kinds of allowances under Article 13 of this Regulation. (1) The types, standards and objects of the payment of allowances under Article 13 (Kinds of Allowances) ① The same shall be as specified in attached Table 3 (Omission). Article 15 (1) The calculation of average wages shall be based on the calculation of the basic wages, the number of days during which allowances are paid by each person during the three-year period prior to the date when allowances are paid by the executives and employees under his/her jurisdiction, the number of days during which allowances are paid by each person during the three years prior to the year.