A. The Plaintiff is a school foundation that establishes and operates A University located in Gwangjin-gu Seoul Special Metropolitan City, and the Defendant is a person who voluntarily retires while working as the chief secretary of the Plaintiff’s office.

B. On April 29, 2013, the Defendant applied for voluntary retirement to the president of the Plaintiff, and on April 30, 2013, the Plaintiff issued a disposition of voluntary retirement to the Defendant.

C. At the time of filing an application for the Defendant’s voluntary retirement, the Defendant’s monthly salary of KRW 3,357,00, and the remaining month of the retirement age were 106 months, but on May 2, 2013, the Plaintiff paid KRW 241,704,00 to the Defendant according to the “Rules on Payment of the Honorable Retirement Allowances (Evidence 1-3)” as the voluntary retirement allowances (i.e., the above KRW 3,357,000 x the remaining month of retirement age x 60% x 120%).

From November 25, 2013 to December 9, 2013, the Ministry of Education audited Plaintiff and A University’s accounting division. The Plaintiff’s honorary retirement allowances to be paid to the Defendant are KRW 100,710,000 according to the “Rules on the Payment of Voluntary Retirement Allowances at School Foundation A (Evidence A-2)” (i.e., the foregoing KRW 3,357,000 x the above 60 months x the above 50%). The Plaintiff notified the Plaintiff of the audit results to recover the excess honorary retirement allowances paid on the ground that they exceeded the above payment.

E. The articles of incorporation and provisions of the Plaintiff relating to the instant case are as follows.

[Articles of incorporation (Honorary Retirement Allowance) (1) In case where a person who has served for not less than 20 years as an employee of this corporation, an employee of each school, and an employee of each level of school wants to retire voluntarily before the date of retirement, honorary retirement allowances may be paid within budgetary limits.

(2) The scope and amount of honorary retirement allowances under paragraph (1), procedures for payment, and other necessary matters shall be separately determined.

(5) The provisions of the National University shall apply mutatis mutandis to matters concerning the service and remuneration of corporate clerical staff.

[The provisions of Article 1 (Purpose) of the Act on the Payment of Honorary Retirement Allowances to School Foundation]