A. Defendant Company is a corporation that publishes and sells daily newspapers in Jeju Special Self-Governing Province.

On April 19, 2013, the Defendant Company was decided to commence rehabilitation procedures by Jeju District Court 2013 Ma22, and the rehabilitation procedures were completed on November 20, 2013. < Amended by Act No. 11914, Dec. 23, 2013>

B. Around September 30, 2004, the Plaintiff joined the Defendant Company and voluntarily retired on September 30, 2004. Around October 2004, the Plaintiff retired on December 31, 2014 while serving as the Director General of Seoul Branch Office of the Defendant Company.

C. The Defendant Company: (a) in accordance with the sales promotion allowance payment system prepared by the Defendant Company in addition to the fixed amount paid as of the end of each month from the end of the month from the date of its incorporation; (b) in the event that the advertising amount received by employees, including the Plaintiff, through the pertinent monthly advertising promotion activities, is deposited in the Defendant Company, the Defendant Company notified the Defendant Company of the fact that the advertising amount was deposited in the Defendant Company; and (c) in relation to the claim for the above promotion allowance, the Defendant Company separately paid the sales promotion allowance of the nature of the changed amount on the basis of the profit-making nature of the advertisement (10%, 15%, and 15%.

Of the promotional allowances incurred from April 2006 to February 2014, the Plaintiff was not paid the total of KRW 18,896,000 (hereinafter “instant promotional allowances”) and the promotional allowances paid for 20 months from May 201 to December 2012, 201 (hereinafter “instant 2 promotion allowances”).

[Ground of recognition] Facts without dispute, Gap 1 through 10 (including paper numbers), Eul 2, the purport of the whole pleadings

2. Determination as to the cause of action

A. 1) The Plaintiff sought payment of the sales promotion allowances of this case 1 and 2, which are wage claims in the nature of variable benefits that were not due to business difficulties of the Defendant Company while in office as the director general of the branch office of the Seoul Seoul branch office of the Defendant Company. 2) The Defendant Company 1 and the Defendant Company are the promotion allowances against the Plaintiff.