1. The part of the instant lawsuit, which exceeds 151,915,320 won, shall be dismissed.

2...

1. Details of the disposition;

A. The Plaintiff is a real estate company that runs the real estate business and the lease business, and B entered the Plaintiff on October 8, 1975 and served as a representative director, and retired on November 1, 2013.

B. B received benefits of KRW 31.2 million each year from 2009 to 2011, KRW 46.8 million for 2012, and KRW 59 million for 2013.

C. The Plaintiff’s articles of incorporation only provides that “the determination at the general meeting of shareholders is made” with respect to retirement allowances for executives until March 25, 2013. However, as amended on March 25, 2013, the provision was newly established that “the payment of retirement allowances for directors and auditors shall follow the separate rules on the payment of retirement allowances for executives and employees subject to the resolution at the general meeting of shareholders,” and the payment standards for retirement allowances for executives prepared in accordance with the above amended articles of incorporation are as follows

Article 3 (Standards for Payment of Retirement Allowances) (1) Retirement allowances shall be the amount calculated by multiplying the monthly average remuneration at the time of retirement by the payment rate of one month every year.

Provided, That in cases of approval by the unanimous meeting of the board of directors, it may be the amount calculated by multiplying the following payment rates every one year for the years of continuous service:

Annual salary (income bonus) less than one year in the base payment rate of the year of continuous service ¡¿ 1/10 ¡¿ annual salary (income bonus) less than three years but less than three years in the year of continuous service ¡¿ 1/10 ¡¿ the number of years of continuous service ¡¿ 1/10 ¡¿ the number of years of continuous service ¡¿ 1/10 ¡¿ the number of years of continuous service ¡¿ annual salary (income bonus) for not less than 25 years ¡¿ 1/10 ¡¿ the number of years of continuous service ¡¿ 3.

D. B, upon retirement from November 1, 2013, upon retirement, received retirement allowances of KRW 787,650,000 for continuous service in 38 months (hereinafter “retirement allowances”) and the said retirement allowances were offset against B’s provisional payment.

E. On October 26, 2017, the Defendant calculated the amount of KRW 494,23,340, which was initially reported by the Plaintiff among the wage and salary income tax 190,40,40 under such premise, as follows, pursuant to the former Income Tax Act (amended by Act No. 12852, Dec. 23, 2014; hereinafter “former Income Tax Act”) and enforced January 1, 2015.