A. The Plaintiffs are employees employed by the Defendant and are performing the duties of establishing and operating the Seoul Special Metropolitan City Industrial Promotion Foundation.

B. Of the wage items received by the Plaintiffs, the Defendant calculated meal allowance, long-term continuous work allowance, management allowance, technical allowance, and job allowance (hereinafter “instant key benefit”) in calculating ordinary wages, and paid them to the Plaintiffs, except in calculating ordinary wages.

C. As above, the Defendant’s specific payment criteria and the relevant provision are as follows, except for the calculation of ordinary wages.

The base rules for the payment of wage items and the basis rules - 130,000 won per month in general service within budgetary limits for the welfare of executive officers and employees: the fixed amount of KRW 50,000 per month in general service - the long-term continuous service allowances under Article 41 and [Attachment 8] of the Remuneration Regulations - the amount of KRW 50,00 per month in additional annual salary for employees who have worked for not less than five years including military career for not more than three years; however, additional allowances may be paid for employees who have been paid long-term continuous service allowances exceeding 50,000 won prior to the enforcement of the additional annual salary - The basis rules for the payment of the difference - the management allowances under Article 22-1(2) of the Remuneration Regulations - the fixed amount of KRW 50,000 per month in order to compensate for the expenses necessary for the performance of their duties - the amount of allowances for the head of the headquarters or the head of the team under the Organization and Personnel Regulations - the basis rules for the payment of technical qualifications of Grade 2