1. The Defendant shall pay to the Plaintiff KRW 40,041,530 as well as 20% per annum from March 4, 2015 to the date of full payment.

1. Basic facts

A. The Plaintiff is a government-invested institution that performs duties entrusted by the Minister of Employment and Labor under Article 27 of the Wage Claim Guarantee Act and Article 24(2) of the Enforcement Decree of the same Act and pays part of unpaid wages and retirement allowances under Article 38(2) of the Labor Standards Act and Article 11(2) of the Guarantee of Workers' Retirement Benefits Act on behalf of an employer.

B. The non-party Party B operated the business entity called E in the Seo-gu, Seo-gu and C, but discontinued the business on July 6, 2004 and actually discontinued the business. The non-party F, etc., working for the above E, was not paid an amount equivalent to KRW 177,618,520 of wages and retirement allowances from the above B and C.

C. When the above F et al. failed to receive the above wages and retirement allowances, the above F et al. requested the Minister of Employment and Labor to make a substitute payment equivalent to the above wages and retirement allowances as prescribed by the Wage Claim Guarantee Act. Accordingly, the Plaintiff paid the above F et al. a substitute payment of KRW 163,464,680 on September 20, 204 instead of the above B et al.

On October 2004, the Plaintiff received a payment order order from the Daegu District Court No. 2004 tea 41443 against the above B, etc., and the decision became final and conclusive.

E. After the death of the above B, the Defendant, the inheritor of the Dong, filed a report on the inheritance recognition with the Daegu District Court's Family Branch on January 18, 201, and the report was accepted at the above court.

In addition, the Defendant, as the limited inheritor in the above B, has carried out the liquidation procedures under the qualified acceptance such as public announcement and peremptory notice of inheritance creditors, etc., and the Plaintiff reported to the Defendant on February 10, 201 as to the wage and retirement allowance claims 40,814,700 won with the above F, etc. in substitution for the above business operator B, etc., pursuant to Article 8 of the Wage Claim Guarantee Act.

F. However, for the liquidation procedure by qualified acceptance, the qualified acceptance is required.