The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

1. As to the Plaintiffs’ grounds of appeal, the lower court determined that: (a) the period of continuous service, which serves as the basis for calculating the deceased’s retirement allowance, is not included in the period of continuous service, and (b) the period of continuous service, which is the basis for calculating the deceased’s retirement allowance, expired after the lapse of 14 days from the retirement date of November 13, 200, and (c) the deceased’s retirement allowance claim for the period of service at the Defendant Company was terminated after the lapse of 14 days from the retirement date of November 13, 200; (b) the period of service at the Defendant Company from October 1, 2002 to September 30, 2009, upon the lapse of 10 days from the retirement date of November 13, 200; and (c) the deceased’s retirement allowance for the period of service at the Defendant Company, from September 20, 2009 to September 10, 2009.

(2) Examining the records, the judgment of the court below that the deceased's retirement allowance for the period of service at the defendant company from October 1, 2002 to September 30, 2009 was made interim settlement on September 22, 2009 is justified. In so doing, the court below did not err by exceeding the bounds of the principle of free evaluation of evidence against logical and empirical rules, or by misapprehending the legal principles on the burden of proof.

(3) However, the lower court’s determination that the period of continuous service, which serves as the basis for calculating the deceased’s retirement allowance, does not include the period of continuous service at K, is difficult to accept for the following reasons.

The transfer of an employee to another enterprise which is a separate enterprise from the enterprise to which he/she employs and has the employee engage in the business of the other enterprise becomes effective in principle with the consent of the employee.

And all affiliated companies with various types of business and types of business are capital.