1.The judgment of the first instance shall be modified as follows:

The defendant shall pay to the plaintiff KRW 70,094,631 as well as to the plaintiff on May 2013.

1. On July 8, 1998, the plaintiff was awarded a favorable judgment (A and B jointly with the plaintiff 27,092,620 won and 26,784,420 won and 27% interest per annum from April 6, 1998 to the date of full payment) with respect to the claim for reimbursement against A 27,092,620 won. The judgment became final and conclusive on August 4, 1998.

The Plaintiff was issued a seizure and collection order (the sum of KRW 27,092,620 and damages for delay calculated by 27% per annum from April 6, 1998 to July 31, 2006) with respect to the claim amount of KRW 87,265,103 (the sum of KRW 26,784,420 as well as damages for delay calculated by 27% per annum from July 6, 1998 to KRW 31,206) and with respect to the claim amount of KRW 1/2 of the balance, excluding taxes and public charges, out of the wages, retirement allowances, and the claims for honorary retirement allowances, against the Defendant Company A as the Defendant Company, as of August 1, 2006 (hereinafter “instant claim seizure and collection order”).

On August 4, 2006, the collection order was finalized after being served on the Defendant Company.

On the other hand, A entered the Defendant Company from July 1, 2004, before the issuance of the collection order and seizure of the instant claim, and served as C, etc., and retired on April 2012.

The Defendant Company calculated the retirement allowance of KRW 104,114,172 with respect to A who retired as above, and paid KRW 100,189,262 as retirement allowance after deducting taxes and public charges such as income tax of KRW 3,568,100 and local tax of KRW 356,810.

In addition, the Defendant Company reported to A that it was permanently stationed in the amount of KRW 13 million in 2006 (i.e., KRW 1,087,500 per month x 12 months), KRW 14,400,000 per month from 2007 to 2009 (i.e., KRW 1.2 million per month x 12 months), KRW 1,50,050 in the year 2010 (i.e., KRW 875,00 per month x 12 months x 12 months), and KRW 43,60,00 in the year 202 (i.e., early retirement, KRW 3., KRW 120,00 per month x 3 months) as earned income. There is no report on wage and salary income in 204, 2005, and 2011.