1. The judgment of the court of first instance is modified as follows.

The defendant shall claim against the plaintiffs for the attached list No. 1.

1. The reasoning of the court's explanation of this case is as stated in the judgment of the court of first instance, except for the case as described below (2). Thus, it is acceptable to accept this as it is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

(1) The grounds for appeal by the Defendant do not differ significantly from the allegations in the first instance court, and the fact-finding and judgment by the first instance court, excluding the parts to be added in Paragraph (2), shall be recognized as legitimate in light of all additional arguments and evidence added by this court. 2. The part that was used on February 1, 200 in the fourth table of the first instance court, concerning Plaintiff E, shall be dismissed as follows.

5 E A retirement allowance of KRW 15,137,05 for the period from February 19, 2005 to December 31, 2009, Plaintiff E was paid KRW 10,725,095 as retirement allowance corresponding to the period from February 19, 2003 to December 31, 2009 (the result of the order issued to submit the tax information as of February 24, 2017). Accordingly, Plaintiff E’s retirement allowance corresponding to the period from February 19, 2005 to December 31, 209 is 10,725,095 won (=15,137,050 】 1,777 days ± 2508 days).

N from January 1, 2010 to December 31, 2014, "the result of the order to submit the tax information as of February 24, 2017 and the result of the reply of the order to submit the tax information as of February 24, 2017" in the first instance judgment of KRW 4,474,570 from January 1, 2015 to September 30, 2016 shall be calculated as "the result of the reply of the order to submit the tax information as of February 24, 2017 and April 3, 2017".

The part concerning plaintiff E in the calculation statement of the retirement allowances for each plaintiff in attached Table 3 of the judgment of the first instance shall be applied as follows.

5 E ① 12,129,120 won (from January 1, 201 to December 31, 2014) ② 4,474,570 won (from January 1, 2015 to September 30, 2016) 8,320,51 won [i] ① 3,845,981 won (12,129,120 won x 570 won x 579 days during the period of request for retirement benefits in the instant case x 12,129 days from June 1, 2013 to December 31, 2014 ± 1,826 days of retirement benefits ± 4,447,579] The lower judgment was concluded as follows.

Thus, the defendant shall claim against the plaintiffs for the attached list No. 1.