1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The defendant.

1. Basic facts

A. Party status 1) The Plaintiff is a company that operates Plags and scarf import-sale business, etc. The Defendant served as the Plaintiff’s representative director from May 24, 2005 to December 2009, and from January 1, 2010 to June 20, 2016, as the employee in charge of the management of the Plaintiff’s personnel team’s wages, and the Plaintiff’s personnel team leader from January 1, 2010 to June 20, 2016. 2) D served as the Plaintiff’s representative director from August 10, 2004 to March 30, 2016.

B. Defendant’s receipt of excess benefits and payment of wages and retirement allowances to false employees (i.e., payment of wages and retirement allowances to the Plaintiff from November 2010 to March 2016) received money in excess of the wages stipulated in the annual salary contract with the Plaintiff from the Plaintiff as wages. During the above period, the Defendant paid KRW 126,192,30 in total the amount of wages that the Defendant received from the Plaintiff, and the Plaintiff paid KRW 6,528,232 with the fourth premium. The Defendant delivered KRW 126,192,30 to D. (ii) the Defendant transferred the said KRW 126,192,308 to the Plaintiff who was employed as the financial officer of the Plaintiff. (iii) The Defendant transferred the said KRW 47,753,753 in total as wages to the Plaintiff’s account from February 2, 2007 to May 2, 2016.

In addition, from July 2007 to November 201, 2013, the Defendant transferred KRW 23,875,080 as retirement allowances to the above G, H, I, J, and K accounts.

The Plaintiff paid the total of KRW 35,402,680 as the 4th insurance premium for the above false benefit, and paid the total of KRW 735,350 as the retirement income tax for the above false retirement benefit and the resident tax.

D directly managed and used the accounts of the aforementioned false employees.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 3, 7 through 11, 23, 24, 28, Eul evidence 1, and the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s assertion 1) D is the Defendant’s excessive benefit, false benefit, and out-of-the-counter funds created with false retirement allowances (hereinafter “the Plaintiff’s assertion”).