1. The plaintiff (appointed)'s claim is dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

1. Basic facts

A. The Plaintiff (Appointed) and the designated parties filed a lawsuit claiming wages and retirement allowances against C Co., Ltd., thereby winning the judgment in favor of the Changwon District Court 2013Kahap292.

B. As to the real estate of C Co., Ltd., the auction procedure for real estate rent was carried out as Changwon District Court Seoyang Branch B, and the Plaintiff (Appointed Party) and the designated parties, based on the above judgment, demanded a distribution as to the total of KRW 103,252,806 for the last three months’ wages and retirement allowances for the last three years. However, the designated parties, registered as an intra-company director, did not recognize the amount of 3,50,000 wages for the last three months’ wages for the last three months’ wages as the priority repayment claim, and distributed the remaining amount of KRW 9,752,806 to the Plaintiff (Appointed Party) and the appointed parties, who are the third-class applicant creditors (hereinafter referred to as “instant distribution schedule”) and distributed the amount of KRW 692,734,112 to the Defendant, who is the third-class applicant creditor, on December 19, 203.

[Reasons for Recognition] Evidence Nos. 1 through 6, Evidence No. 1, and the purport of the whole pleadings

2. The Plaintiff (Appointed Party) asserted that although the Appointor D is listed as a director, the substance constitutes a worker under the Labor Standards Act, and thus, the Appointor D’s final amount of wages of 3,500,000 won should be recognized as a priority repayment claim and dividend should be made. Thus, the instant dividend table should be corrected.

3. Officers such as directors, auditors, etc. of the judgment company are delegated by the company for certain business affairs. Thus, they are not in an employment relationship under the employer’s direction and supervision and provide certain labor and receive certain wages.

Therefore, even if an officer such as the above director receives a certain amount of remuneration, it shall not be the wages prescribed in the Labor Standards Act, and even if the company pays a retirement allowance to them, the retirement allowance shall not be the retirement allowance prescribed in the Labor Standards Act.