The defendant's appeal is dismissed.

Expenses for appeal shall be borne by the defendant.

Purport of claim and appeal

purport.

1. Basic facts

A. The Plaintiff is a regional credit cooperative established pursuant to the Community Credit Cooperatives Act. The Defendant is the Plaintiff’s employee in charge of B, etc. while serving as the head of a department from October 1, 2012 to May 6, 2015.

B. From January 2013 to August 2014, the Plaintiff’s payment statement of a responsible person’s allowance (hereinafter “ responsible person’s allowance”) that was paid to the Defendant and paid to the Vice-Chairperson (hereinafter “ responsible person’s allowance”) is indicated as “liability and management allowance”.

13,200,000 won (i.e., KRW 11,200,000 per month from January, 2013 to April, 2014; KRW 2,500,000 per month from May 2014 to August 2014); and the payment record of the person responsible for the internal control who is paid to the person responsible for the internal control (hereinafter referred to as “internal responsible for the internal control”)’s allowances are written as “regular allowances”.

3,000,000 won (=150,000 won per month x 20 months) were paid respectively.

C. Of the Plaintiff’s remuneration regulations (hereinafter “instant regulations”), the contents pertaining to the instant case are as follows.

The term "person responsible for duties" means allowances to be paid to persons in charge of duties, who have been assigned duties according to the organization regulations according to the degree of difficulty and responsibility of duties.

Article 24 (Persons Eligible for Payment of Allowances) Persons eligible for payment of allowances shall be as follows:

1. Working-level officers;

2. In cases of sections or tasks, heads of departments or sections and heads of branch offices;

3. The team leader or the head of a branch office, in cases of team festivals;

4. Article 25 (Amount Paid) (1) The amount of allowances paid to a person responsible for internal control shall be as specified in attached Table 2;

(2) In paying a responsible person's allowance, if the duties overlap, it shall not be paid in duplicate, and the amount whichever is larger, shall be the paid amount.

Article 40 (Other Allowances) The term "other allowances" means allowances paid to persons, etc. who are incidental to the affairs set aside by the chief director separately from the affairs of the principal.

Article 41 (Other Persons Eligible for Payment) Other Allowances shall be as follows:

1. The internal manager; 2.