1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

B. From August 2016 to December 2, 2016, the Defendant received benefits of KRW 12 million per month from the Co., Ltd. and received benefits of KRW 100,000 per month from the Defendant. From January 2017 to October 31, 2017, the Defendant received benefits of KRW 1,352,00 per month.

On the other hand, the main contents of the defendant's articles of incorporation and the wage management regulations related to this case are as follows.

Article 40 (Remuneration for Director and Retirement Allowance) (2) Payment of retirement allowance for director shall be made in accordance with the payment rules for officers who have passed a resolution of the general meeting

1) Articles of incorporation Article 12 (Retirement Allowances)

1. Payment of retirement allowances to all employees, including officers;

Provided, That in cases of a registered executive, the representative director may determine and pay the road separately.

2. Retirement benefits shall be paid only to a person who has served for at least one year, and shall be calculated as follows in proportion to average wages for the three immediately preceding months of his/her retirement:

In cases of concluding a contract as an annual salary, it shall be 1/12 of the annual salary.

Average wages = Average Monthly Wage (Annual Salaries/12) Allowance (average Wage* Average Wage* Number of Service Month/12) (average Wage* Number of Service Month* Number of Service Days/365) 2 wage management tax rules.

2. The assertion and judgment

A. On July 1, 2016, the plaintiff's argument 1) summary of the plaintiff's argument is that the plaintiff entered into a labor contract with the LAC and worked as an employee in charge of the business. The defendant merged with the LAC and succeeded to the labor relationship between the plaintiff and the LAC on December 28, 2016. Although the plaintiff was appointed as an in-house director of the defendant, the plaintiff actually constitutes a worker who is paid wages while providing labor under the defendant's direction and supervision, so the defendant is obligated to pay the plaintiff a retirement allowance of KRW 17,634,783 [average wages of KRW 13,226,087 x 3 months x 92 days x 30 days x 30 (one year and four months / 12) and delay damages. Even if the plaintiff's officer is not a worker prescribed by the Labor Standards Act, the defendant's wage management rule of the defendant's company is subject to a resolution of the general meeting of shareholders under Article 40 (2).