The costs of appeal are assessed against the defendant.

1. The key issue of the instant case is whether the Plaintiffs, who are the workers of public institutions, are included in the wages that serve as the basis for the calculation of average wages.

The management evaluation performance rating of public institutions is paid according to the results of management performance evaluation by the Minister of Strategy and Finance based on the Act on the Management of Public Institutions (hereinafter "Public Institutions Operation Act").

Article 48(10) of the Act on the Operation of Public Institutions provides that matters necessary for the procedures for the management performance evaluation, measures following the results of the management performance evaluation, and the composition, operation, etc. of the management evaluation team shall be prescribed by Presidential Decree, and Article 27(4) of the Enforcement Decree of the Act on the Management of Public Institutions provides that "The Minister of Strategy and Finance may make recommendations and requests for personnel or budgetary measures based on the results of evaluation, and take follow-up measures

The budget execution guidelines for public corporations and quasi-governmental institutions announced by the Minister of Strategy and Finance each year include the contents of the budget compilation for the results of management evaluation of public institutions, and the budget execution guidelines for public institutions and quasi-governmental institutions include the detailed methods of calculating and paying the results of management evaluation according to the established standards

Accordingly, most public corporations and quasi-governmental institutions specify the timing, method of calculation, payment terms, etc. of management evaluation performance rating according to the results of management performance evaluation in collective agreements, rules of employment, etc.

Wages, which are the basis for calculating average wages, mean money and valuables paid by an employer to an employee as remuneration for work, which are continuously and regularly paid to an employee and have an obligation to pay to an employer under collective agreements, employment rules, wage regulations, employment contracts, labor

The results of management evaluation of public institutions are continuous and regular.