The defendant is a company established for the purpose of railway-linked travel, development and sale of bent tourist products, railway connection distribution, transportation, shipping business, etc., and the plaintiffs are employees belonging to the defendant.

During that period, the Defendant calculated and paid an overtime allowance, holiday work allowance, night work allowance, and annual allowance (hereinafter referred to as “each of the instant allowances” by adding up each of the instant allowances) with only the basic pay as ordinary wages. However, upon the recommendation of the Western District Office, the Defendant has paid the allowance by including the qualification allowance in ordinary wages from June 2010.

In addition to the basic pay and qualification allowances, the Defendant has also paid the Plaintiffs “regular bonus”, “food allowance”, “performance allowance”, “performance rate”, “employment and trade grade”, and “performance rate” to the Plaintiffs.

The relevant details of the rules of employment, rules of benefits, guidelines for calculation of benefits (Calculation), which are rules of employment for employees belonging to the defendant (hereinafter referred to as "benefit calculation guidelines"), agreements annexed to February 28, 2014, and guidelines for payment of performance-based wages are as shown in attached Table 3.

[Ground] Facts without dispute, Gap evidence Nos. 1, 2, 5, and Eul evidence Nos. 2 (including numbers; hereinafter the same shall apply), the purport of the whole arguments, and the purport of the whole arguments, are that regular bonuses paid by the defendant to the plaintiffs by the defendant to the plaintiffs, food allowances, food allowances, work allowances, ability allowances, job performance allowances, and performance-based bonuses constitute ordinary wages under the Labor Standards Act, but the defendant considered only the basic salary and qualification allowances except the above benefits as ordinary wages, and paid each of the above allowances of this case based on the pertinent amount.

In addition, the Plaintiffs paid retirement allowances calculated by deeming only basic pay and qualification allowances as ordinary wages, excluding the aforementioned regular bonus, etc. as the basis for calculation of retirement allowances, from among the Plaintiffs.

Therefore, the defendant calculated the items of the above regular bonus, etc. to the plaintiffs as ordinary wages.