1. The Defendant: (a) from November 15, 2015, with respect to Plaintiff A, KRW 24,239,723, KRW 16,33,525, and each of the above amounts.

1. Determination on the cause of the claim

A. The facts of recognition 1) The Defendant operated “D” for the purpose of printing business. The Plaintiffs, who were employed by the Defendant, were employed by the Plaintiffs from March 11, 2006 to Plaintiff A, and Plaintiff B, from September 14, 2009 to retired on October 31, 2015. (2) The Plaintiffs received a written confirmation from the Defendant on March 16, 2018 that the Plaintiff was not issued a retirement allowance of KRW 19,926,923,923, the amount of unused annual allowances of KRW 4,312,80, the amount of unused annual allowances of KRW 24,239,723, the amount of KRW 12,592,658, the amount of unused annual allowances of KRW 3,740,867, the total amount of KRW 16,335,525, etc.

3) On October 31, 2015, the Defendant closed its business, and on November 12, 2015, established “F” for the purpose of printing business with the Defendant’s spouse as an in-house director. [The fact that there is no dispute over the grounds for recognition, the entries of “A” No. 1 and 2, and the purport of the entire pleadings.

B. According to the above facts of determination, the Defendant is obligated to pay the Plaintiff A with retirement allowance and annual allowance of KRW 24,239,723 (=retirement allowance of KRW 19,926,923,923) (=retirement allowance of KRW 4,312,80), KRW 16,333,525 (=retirement allowance of KRW 12,592,658, annual salary of KRW 3,740,867), and any delay damages calculated at the rate of annual 20% as stipulated in Article 37(1) of the Labor Standards Act and Article 17 of the Enforcement Decree of the same Act from October 31, 2015, which is the date of retirement of the Plaintiffs from October 15, 2015 to the date of full payment).

2. Judgment on the defendant's defense

A. Defendant’s assertion 1) At the time of employment, the Defendant determined the annual salary, including the Plaintiffs and the basic salary, statutory allowances, food allowances, and retirement allowances, and agreed to pay monthly salary based on annual salary, including retirement allowances and statutory allowances. Accordingly, the Defendant prepared a labor contract and paid monthly salary including both retirement allowances and statutory allowances. 2) On October 31, 2015, the Defendant closed its business, and paid the Plaintiffs and the aforementioned allowances.