The defendant's appeal is dismissed.

1. The judgment of the court below is erroneous by misapprehending the legal principles or finding facts for the following reasons, thereby affecting the conclusion of the judgment.

Since the Defendant entered into an agreement on the installment payment of retirement allowances with the instant workers and paid retirement allowances in advance, if the agreement on the installment payment of retirement allowances between the Defendant and the said workers becomes invalid, the employees are obligated to return the retirement allowances received from the Defendant in unjust enrichment.

B. Therefore, the court below calculated the average wage, excluding the retirement allowance paid in installments, which was received by the employee for three months before his retirement, with respect to the calculation of the retirement allowance of the employee of the instant case, and calculated the average wage including the retirement allowance paid in installments, even though it is necessary to recognize the amount of the unpaid retirement allowance

C. In addition, as long as the Defendant expressed his intent to offset the employee’s obligation to return unjust enrichment against the employee who is a set-off claim with automatic claim, the amount equivalent to 1/2 of the retirement allowance, which is set-off scope, retroactively ceases to exist at the time of his retirement. As such, as regards the amount equivalent to 1/2 of the retirement allowance, the Defendant cannot be deemed to have not paid the retirement allowance within 14 days from the date on which the cause for payment of the retirement allowance occurred.

2. Determination on the grounds for appeal

A. Although the amount of money in the name of a retirement allowance is paid separately from the monthly pay or daily pay under an agreement to divide a retirement allowance during the continuance of a labor relationship, if the agreement to divide a retirement allowance is null and void and thus there is no validity as a payment of a retirement allowance, the amount in the name of a retirement allowance already paid under the above agreement shall not be deemed to constitute “wages paid for labor.” Therefore, an employer shall, without any legal cause, inflict damages equivalent to that amount by