A. On January 1, 2001, the Plaintiff entered into an employment contract with the Defendant (hereinafter “instant employment contract”) and worked as an employee in the Clegal Office with the Defendant’s representative (hereinafter “instant patent office”), and worked as an employee on May 5, 201 for the total period of 5,969 (16.353) (16.353).

B. Wages that the Plaintiff received from the Defendant for three months before the date of retirement (89 days from February 5, 2017 to May 4, 2017) are the total of KRW 19,060,691, and the detailed details are as shown in the attached Table.

[In the case of taxes and insurance premiums, the calculation was made by applying the ratio of the relevant period (the three months in the year above) out of the annual payment (the basis for recognition) to the following methods, namely, the amount determined reasonable: [The basis for recognition] of absence of dispute, entry in Gap's 1 through 15, 17 through 24, 27 through 29, and Eul's 8 through 15 (the number of branches if any, is included; hereinafter the same shall apply) and the purport of the whole pleadings.

2. In calculating the Plaintiff’s retirement allowance, the average wage must be calculated on the basis of the total amount of wages paid to the Defendant during one year prior to his retirement. Since the Plaintiff’s payment for one year prior to his retirement is KRW 85,205,637, the average wage per day is KRW 233,440.

Therefore, the defendant should pay to the plaintiff 114,526,303 won (=233,440 won x 30 days x 5,969/365 days) as retirement allowance as stated in the purport of the claim.

3. Determination

A. According to the facts established prior to the determination on the cause of the claim, barring any special circumstance, the Defendant shall pay the Plaintiff a retirement allowance of KRW 105,067,027 and delay damages as indicated below as retirement allowance pursuant to the Guarantee of Workers' Retirement Benefits Act and the Labor Standards Act.

(1) For the three-month period before the retirement, wage (won) (1) 1-day average wage (won) 1-day average wage (won) 1-day average wage for the three-month period prior to the retirement (ⅲ) 1-2), and (d) 19,060,691 89 214, 165 105 305,067,207

B. The defendant's defense is determined as follows: ① the defendant.