Pursuant to an agreement between the union and management, the statutory allowances for extended, nighttime, and holiday work were calculated using a separate formula instead of calculating the allowances on the actual number of extended, nighttime, and holiday work hours. The statutory allowances that were calculated using the separate formula were then included as a lump sum as part of the employees’ “One-Way Trip Allowance.” In this case, Lee & Ko was able to unravel the facts, analyze the applicable laws, and ultimately persuaded the court to recognize the validity of the aforementioned Comprehensive Wage System. The court further held that the employees were not entitled to any additional payment since the “One-Way Trip Allowance” already included the various allowances under its Comprehensive Wage System.