The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. As to the ground of appeal on the scope of average wages as the basis of job-seeking benefits

A. As a matter of principle, the Employment Insurance Act provides that the daily amount of job-seeking benefits, which serves as the basis for calculating job-seeking benefits, shall be calculated by holding the average wage as prescribed by Article 2(1)6 of the Labor Standards Act (Articles 46(1)1 and 45(1)), and Article 2(1)6 of the Labor Standards Act provides that “The amount of average wages means the amount calculated by dividing the total amount of wages paid to the relevant worker during the three-month period immediately before the date on which the cause for calculating the amount of average

In addition, in cases where an ordinary taxi transport business entity received the remainder of the taxi earnings after deducting taxi commissions from daily transport earnings (hereinafter “excess taxi earnings”) from the individual taxi drivers’ income in addition to paying a fixed amount of money equivalent to the actual working days each month to the taxi drivers under its jurisdiction, such excess taxi earnings are deemed to have been paid as remuneration for work, taking into account the unique characteristics of the taxi driver’s work form and the convenience of calculation, and thus, constitute wage.

(1) In light of the content of the Employment Insurance Act and the Labor Standards Act, the nature of excess transport earnings under the taxi commission scheme, and the purport of the Employment Insurance Act that intends to promote workers’ livelihood stability and job-seeking activities by providing necessary benefits when workers are unemployed, the excess transport earnings should also be included in the calculation of the average wage, which serves as the basis for job-seeking benefits under the Employment Insurance Act.

B. The lower court, out of the Plaintiff’s total taxi earnings, the Plaintiff’s excess taxi earnings derived from the Plaintiff’s personal income, other than the taxi commission, refers to job-seeking benefits under the Employment Insurance Act