1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Basic facts

A. Since the conclusion of a labor contract with the Defendant on January 7, 1991 with a fixed period of time, Plaintiff A continued to renew it. Finally, the contract period from January 1, 2012 to December 31, 2013 is from January 1, 2012 to December 31, 2013. After concluding a labor contract with the annual salary of USD 239,340 after deducting tax, Plaintiff A retired on December 31, 2013.

B. On October 16, 2006, Plaintiff B entered into a labor contract with the Defendant for a fixed period of time and continued to be renewed. Finally, on October 16, 201, the term of the contract from October 16, 201 to October 15, 201, the term of the contract from October 16, 201 to October 15, 201, Plaintiff B entered into a labor contract with USD 239,340 after deducting the annual salary from the tax, and retired on October 15, 2013.

C. At each time of retirement of the Plaintiffs, the Defendant paid the Plaintiff A with the retirement allowance of USD 239,340, which is the annual salary after deducting the Plaintiffs’ taxes (=the amount calculated by subtracting the earned income tax, etc. from the retirement allowance calculation amount of KRW 483,093,840) and the Plaintiff B with KRW 143,780,004 (=the amount calculated by subtracting the earned income tax, etc. from the retirement allowance calculation amount of KRW 149,890,664).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 5, 9, 10, 11 (including numbers for those with serial numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiffs’ wages include not only the annual salary after deduction of the above taxes, but also the amount equivalent to the tax withheld by the Defendant.

In addition, the costs of airline tickets that the plaintiffs received are also wages.

Therefore, the defendant is obligated to pay the difference between the retirement allowance calculated on the basis of the average wage calculated on the basis of the above tax amount and the ticket cost, which is calculated on the basis of the average wage. In the case of the plaintiff A, the legitimate retirement allowance is 826,727,752 won, and in the case of the plaintiff B, the legitimate retirement allowance is 224,043,694 won. Thus, the defendant is 343,63,912 won (=826,727,752 won - 483,093,840 won).