All appeals are dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. As to the ground of appeal No. 1, the wage, which is the basis for calculating the average wage, is the money and valuables that an employer pays to an employee as remuneration for work, and the employer has a continuous and regular payment to an employee and its obligation to pay under collective agreements, employment rules, wage regulations, employment contracts

If the management evaluation performance bonus is continuously and regularly paid, and if the employer is obligated to pay due to the determination of the payment terms, it shall be deemed to be included in the wage which is the basis for calculating the average wage, since it has the nature of the wage paid as the remuneration

Even if the payment rate may vary according to the results of the management performance evaluation, it shall not be deemed that the management evaluation performance and payment are not paid as remuneration for work solely for such reason.

(See Supreme Court Decision 2015Du36157 Decided October 12, 2018 (see, e.g., Supreme Court Decision 2015Du36157). The lower court determined that the Defendant’s annual salary system constituted the average wage, which serves as the basis for the calculation of retirement benefits, on the grounds stated in its reasoning, based on the premise that the Defendant’s annual salary system enforcement rules stipulate the payment standards, payment methods, and timing of payment to the Defendant, and the Defendant paid to its employees

In light of the aforementioned legal principles, the lower court did not err by misapprehending the legal doctrine on average wages, contrary to what is alleged in the grounds of appeal.

2. As to the ground of appeal No. 2, the lower court determined that the instant vehicle operation expense, which was paid monthlyly to the class 1 employees of the Defendant, regardless of whether the Defendant owned a vehicle or was in an actual business trip, constituted the average wage as the subject of work.

In light of the relevant legal principles and evidence adopted by the court below.