1. Of the judgment of the court of first instance, the part against the plaintiffs falling under the following order shall be revoked.

1. The court's explanation of this case is the same as the reasoning of the judgment of the court of first instance, except for the case being cited or added as set forth below 2. Thus, this is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. The following shall be added between the 11th and 6th in the judgment of the court of first instance, which has been written or added:

Therefore, the amount of retirement allowances calculated again by including the above allowances in the total wage as the basis for calculating the average wage, the difference between the retirement allowances paid by the Plaintiffs, the retirement allowances paid by the Plaintiffs, and the compensation for delay thereof. Furthermore, in cases where the ex post facto management allowances are not included in the total wage that forms the basis for calculating the average wage, the Plaintiffs are entitled to receive income tax, resident tax, employment insurance premium, or income tax, resident tax, and employment insurance premium which the Defendant did not have any liability for payment related to the post management allowances by treating the post management allowances as “expenses,” not “expenses,” or the amount of the income tax, resident tax, and the employment insurance premium already paid out of the initially agreed post management allowances, which were not paid by the Defendant. Accordingly, in the preliminary case, the Plaintiffs seek against the Defendant for the return of unjust enrichment or for the amount equivalent to the total amount of the income tax, resident tax, employment insurance premium, and the compensation for delay paid by the Plaintiffs as follows.

Considering the following circumstances, the ex post facto management allowances are wages paid in return for work, which constitute the basis for the calculation of the average wage. The ex post facto management allowances are the wages paid in return for work: (a) the evidence as set forth in subparagraphs 10 through 12, 14 through 18, 20 through 23, 25 through 32, 34 through 38, 39 through 43, 1, 2, 5, 8, 11, 19, 20, 24 (the whole purport of each entry and pleading including virtual numbers):