1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. From March 27, 1997, the Plaintiff asserted that he had been employed as an employee at the tax accountant office operated by the Defendant and withdrawn on December 20, 2016. The Defendant did not pay the unpaid retirement allowance of KRW 6,470,388 until January 3, 2017, within 14 days from the date of the above retirement. Therefore, the Defendant is obligated to pay the Plaintiff the amount stated in the purport of the claim.

2. Comprehensively taking account of the overall purport of the statements and arguments in Gap evidence Nos. 1 through 4, the defendant opened a certified tax accountant office (hereinafter referred to as the "office of this case") around March 1997. The plaintiff is a member of the business start-up of the office of this case who works for the office of this case as a member of the business start-up of the office of this case and has been in charge of the overall business and operation of the office of this case, including business partners management, receipts and disbursements, business partners security, employees management, receipts and disbursements, and the duties of reporting to the National Tax Service, etc.

In light of the following circumstances revealed by the above facts, i.e., the Defendant appears to have brought KRW 5,500,000 to the monthly fixed wage regardless of the actual performance of the instant office from around 2011 (the Defendant, even if the instant office was located, would have received only KRW 5,500,00), and the Plaintiff appears to have been in full charge of all the affairs such as the operation, revenue and expenditure, and customer management, etc. of the instant office from around 2011, considering the relationship between the Plaintiff and the Defendant, and the form of operating the instant office and revenue management, the evidence submitted by the Plaintiff alone does not appear to fall under the Defendant’s employer on the date of retirement of the Plaintiff’s assertion, and there is any evidence otherwise recognized.