1. The Defendant’s 63,286,200 won to Plaintiff A and 35,01,788 won to Plaintiff B and each of the said money from September 22, 2012.

1. Basic facts

A. On July 6, 1988, Plaintiff A entered D Co., Ltd. (hereinafter “D”) and Plaintiff B entered C Co., Ltd. on October 1, 1994 (hereinafter “C”).

B. The largest shareholder of C established E Co., Ltd. (trade name after the change: F Co., Ltd.; hereinafter “F”), and C acquired all D’s shares around September 199.

C. On April 7, 1997, Plaintiff B changed its affiliation to F and received KRW 5,173,812 as retirement pay in the process.

After the change of the above affiliation, the plaintiff B continued to work in F (Business Department) on June 13, 2001, and the affiliation was changed to C (Business Department in B).

C At the time of the above acceptance, the above acceptance was made to the D employees through the form of a resignation and re-admission, and even around September 6, 1999, Plaintiff A retired from D and returned to D on the same day. During that process, Plaintiff A received KRW 46,578,00 as retirement pay.

After that, the plaintiff A was changed to C on September 8, 2004.

E. On May 31, 201, Plaintiff A received KRW 114,397,20 as an interim settled retirement allowance calculated from September 27, 1999, which was the period of continuous service as seen above, and Plaintiff A received KRW 7,136,893 as an interim settled retirement allowance calculated from May 31, 201, and Plaintiff B received KRW 81,97,492 as an interim settled retirement allowance calculated from May 31, 201, which was the period of continuous service, around January 23, 2012, the period of continuous service was changed to C as above.

F. Meanwhile, C was subject to a disposition of business suspension on September 18, 201 under the Act on the Structural Improvement of the Financial Industry.

After that, C was declared bankrupt on September 7, 2012 by Seoul Central District Court 2012Hahap96, and at the time, the defendant was appointed as C's bankruptcy trustee who is the debtor of bankruptcy.

G. The Plaintiffs withdrawn from C on September 7, 2012.

(h) The relevant provisions of C’s employee retirement allowance regulations are as follows:

Article 3 (Criteria for Payment) (1)