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臺灣高等法院106年度勞上更㈠字第5號

關鍵資訊

  • 裁判案由
    給付退休金等
  • 案件類型
    民事
  • 審判法院
    臺灣高等法院
  • 裁判日期
    107 年 05 月 16 日

       1065             退102 1113102 5 107 5 2 255 1 3 255 1 2 6 446 1 退551 9,367 1 4 148 7,640 4 退854 6,013 1,555 3,020 退551 9,367 101 1 9 2 Hos 2 285,000 退210 1,950 790 6,317 285,000 退210 1,950 285,000 退140 1,300 168 6,300 671120貿876 5 931117101 8 22退9 30退退1 363,021 45退退1,633 5,945 退101 2 9 27西2012285,000 101 100%190×220%×9/12 =285,000退6 285,000×6/9= 19 退退140 1,300 19÷183=1,038/ 1,038/×30×45=1401,300 104 2 4 551 104 1023291 285,000 退140 1,300 退退退315%退106 1701退551 9,367 2 101 1 1 9 302 退 1,555 3,020 101 9 235%退551 9,367 退210 1,950 285,000 790 6,317 285,000 退210 1,950 168 6,300 285,000 101 101 140 1,300 101 10315% 671120876 5 931117101 8 22退9 30退363,021 45退1,633 5,945 102調1調34364244調37383941調1819退調2324 101 2 285,000 退140 1,300 101 2 285,000 退140 1,300 277 101 9 27調40424850調43444547In case the employment of the Manager shall commence or terminate during a running fiscal year,...The bonus shall be calculated based on actual achievement during period of employment in the running fiscal year. 調414446241 101 9 30退101 1 1 退9 302 2 100%101 70% 退101 1015101 As a general rule Business Development refers to:new suppliers/products that have been obtained, andnew markets/applications that have been addressed7674There is no further targetsetting nor specific communication with regards to the Business Development Portion退Dr. Adrian Eberle 102 5 21/ (As the term"Business Development" suggests, it's all about implementing new business ideas which fuel the growth of tomorrow.It can either be by bringing a new supplier on board, entering a completely new market, or the combination of both. Therefore, just selling "more units" is never considered "Business Development",...97退9420%Target is to strengthenTaichung organization and reach EBIT of 788 K NTD for Taichung749610%120 units Combi Ovens( all suppliers' inclusive)62 9710%400 units Egro coffee machines for the whole Taiwan market582 1011053 Contributionof new Business2 2 BD MAT TWNRegard to Business Development REE TWN MAI Additional justificationIPS BD achievement is justified by support given to IPS-Team(Lapp,Motorex,Brevetti etc.)104 MAIREE 2 101 1 19101 101 1 1949932 2 34156220101 1 19Hos 101 19101 9 272 2 101 1 192 2 Hos 2 Hos 101 192 Hos 3 101 100%2 101 195967682 Hos 3 40425967683 WinterhalterRationalTaylorA.J.Antunes 101 2502401101003 Hos 101 192 102 3 12西2012201215稿39稿101 Hos 101 19A.J.Antunes 392%242 145,570.37810 421,582.72101 123 101 1 19100 Taylor161 79101 Taylor101 110 146 68Hos Taylor101 2 34156220101 2 285, 000 285,000 退6 退退140 1,300 551 291 285,000 退140 1,300 退退退315% 449 2 78 107 5 16 4 調40 45 35% with regard to EBIT Earnings Before Interest and Taxof the Local Business Line Hospitality Taiwan Hos 35% 20% with regard to Business Development Hospitality Taiwan Hos 20% 35% with regard to RONOCReturn of Net Operating Capital of the Local Business Line Hospitality Hos 35% 10% with regard to EBIT of the Local Business Unit Technology Taiwan 10% 2020466 112 107 5 16 466112