All appeals are dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. Article 38(5) of the former Industrial Accident Compensation Insurance Act (amended by Act No. 7049, Dec. 31, 2003; hereinafter “former Industrial Accident Compensation Insurance Act”); Article 26(2) and (3) of the former Enforcement Decree of the Industrial Accident Compensation Insurance Act (amended by Presidential Decree No. 1797, May 7, 2003); Article 12(2) of the former Enforcement Rule of the Industrial Accident Compensation Insurance Act (amended by Ordinance of the Ministry of Labor No. 193, Jul. 1, 2003); and Article 12(2) of the former Enforcement Rule of the Industrial Accident Compensation Insurance Act (amended by Ordinance of the Ministry of Labor No. 193, Jul. 1, 2003) provides for

In light of the purport of the former Industrial Accident Compensation Act, along with the aforementioned special provision regarding the calculation of average wage, the average wage, which serves as the basis for calculating various insurance benefits under the former Industrial Accident Compensation Act, is the basic principle of calculating the ordinary wage of workers. Considering the fact that the business is suspended or discontinued or that the diagnosis of workers, such as pneumoconiosis, etc., after the worker’s retirement, cannot be calculated by the basic method as prescribed by the former Industrial Accident Compensation Act pursuant to Article 4 subparag. 2 of the former Industrial Accident Compensation Act (amended by Act No. 6974, Sept. 15, 2003; hereinafter the same shall apply), the same should not apply immediately to the case where the provision regarding the calculation of average wage does not apply to the case where the determination of average wage does not apply to the case where the method of calculating the average wage is inappropriate for the protection of workers rather than the average wage by applying the special provision concerning the calculation of average wage.

(See Supreme Court Decision 201Du2545 Decided January 12, 2012). However, Article 4 Subparag. 2 of the former Industrial Accident Compensation Act refers to average wages under the Labor Standards Act, and determines average wages under the Labor Standards Act.