1. The Defendant: (a) KRW 160,147,371 to Plaintiff A; (b) KRW 34,879,867 to Plaintiff B; and (c) from April 7, 2018 to July 2019 to each of them.

1. Determination as to the cause of claim

A. The facts of recognition (1) Plaintiff A, who was employed by the Defendant on August 1, 2006 and was appointed as the Defendant’s director on March 31, 2009 and was registered as the Defendant’s director on January 31, 2018, and Plaintiff B, who was employed by the Defendant on September 1, 2010 and was appointed as the Defendant’s auditor on March 31, 2012 and was registered as the Defendant’s auditor until January 31, 2018.

(2) According to the Defendant’s articles of incorporation, the Defendant’s officers consisting of directors and auditors (Article 28), and the retirement allowances of retired officers are based on the separate rules on the payment of retirement allowances for executives stipulated by the general meeting of shareholders.

(Article 41(2) and accordingly, the main contents of the Defendant’s “Rules on the Payment of Retirement Allowances for Executive Officers” (hereinafter “instant Provisions”) enacted on September 24, 2015 are as follows:

Article 2 (Definition of Officers) (1) The term "executive officers subject to this provision" means the representative director, in-house director, and auditor of the party who actually participates in the management of the company as a registered executive officer.

(2) An executive under paragraph (1) who has entered into a separate annual salary contract under the condition that no retirement allowance is available shall not be subject to this provision.

(3) Even if a person works under a separate contract shall not be subject to the provisions of this Regulation by a separate contract.

Article 3 (Terms and Conditions of Payment) The retirement allowance under this provision shall be paid when an executive with at least one year's continuous service period retires.

Article 4 (Calculation of Retirement Allowances) (1) Standards for calculation of retirement allowances: [The amount of calculation basis for retirement allowances ¡¿ the number of years of service x the payment standard rate].

(2) The amount of calculation of retirement allowances shall be 1/10 of the annual average amount of total wages received for three years retroactively from the date of retirement, and the total amount of wages shall mean all labor income except non-taxable labor income, and shall include piece rates.

(3) The calculation method of the number of years of service shall be based on the "total period of service"/12.