The part of the lower judgment against the Plaintiffs regarding lost income damages is reversed, and this part of the case is remanded.

The grounds of appeal are examined.

1. As to the grounds of appeal on the food expenses and the job activity subsidy

A. The record reveals the following facts.

(1) As a dependent of the Plaintiffs, the Deceased who died due to the instant traffic accident was on his duty in HFC (hereinafter “HFC”) from March 5, 2012 to August 2, 2014.

(2) Article 25(1) of the Staff Benefit Regulations for HFC provides that “The cost of heavy food and work support may be paid to the retired employee (excluding the hours of absence from office) as prescribed in attached Table 4-1, as determined by the board of directors: Provided, That the employee subject to the reduction of working hours for a period of childcare may be paid heavy food costs only when he/she works for at least four hours a day, and Article 25(4) provides that “in the event of commuting a vehicle for business, he/she is excluded from the recipient of the cost of work support.”

(3) In addition, the "amount table of food expenses and work expense support" for 4-1 attached Table 4-1 above shall be paid in 200,000 won each, in cases of attendance at work for not less than 10 days per month, and 10,000 won each, in cases of attendance at work for not less than 5 but not more than 4 days per month, and 10,000 won each, in cases of attendance at work for not less than 4 days per month.

B. In light of the above provisions, it is difficult to view that the instant heavy food costs and work activity subsidies, which are depending on the number of work days changed due to various circumstances, are money and valuables continuously and uniformly paid to its employees.

Therefore, the lower court’s determination is justifiable in that the instant heavy food expenses and business activity subsidies cannot be deemed as benefits that serve as the basis for calculating the actual income. In so doing, it did not err by misapprehending the legal doctrine on the income that serves as the basis for calculating the actual income, thereby failing to exhaust all necessary deliberations, thereby adversely affecting the conclusion of the judgment.

2. The regular salary grade;