1. On October 6, 2016, the Defendant’s rejection disposition against the Plaintiff is revoked.

2...

1. Details of the disposition;

A. On April 6, 2001, the Plaintiff was employed by B Co., Ltd. (hereinafter “B”) as a contractual worker, who is a fixed-term worker. Since January 1, 2008, the Plaintiff was converted into a non-fixed-term contractual worker with no term of employment contract from January 1, 2008.

B. On October 2013, B and B established L0 classes in the existing four classes system (L1~L4) and changed to five classes system (L0-L4). However, at the option of an employee, “an agreement on the improvement of the personnel system of office employees” was made to enable a contract employee, such as the Plaintiff, to be converted to a 0 class in the form of “existing employment contract termination and new employment.”

According to the above agreement, B conducted an internal recruitment for the recruitment of L0 level for the clerical staff from November 29, 2013 to December 5, 2012, the Plaintiff applied for employment of L0 class around December 2013 and became a class of L0 class upon the settlement of retirement allowances following the termination of the employment contract for the existing inorganic contractual staff.

C. Thereafter, around May 2015, C Union B and B concluded an agreement on the implementation of voluntary retirement, with the exception of special retirement allowances, employment support funds, health examination expenses, and achievements equivalent to KRW 1,120,000, and KRW 118,000 (hereinafter “special retirement allowances”), which are paid to employees meeting certain continuous service period or age standards, in addition to the statutory retirement allowances, as well as employment support funds of KRW 24,00,00, which are paid equally to all voluntary retirees (hereinafter “special retirement allowances, etc.”).

Accordingly, on June 18, 2015, when the Plaintiff retired desiredly from B, the Plaintiff received the legal retirement allowance of KRW 4,635,366, special retirement allowance of KRW 97,650,00, and the employment support payment, health examination expenses, and meritorious plaque as seen earlier.

However, while calculating the retirement income tax for the plaintiff, the starting point of calculation of the number of years of service is the statutory retirement allowance.