In November of 2012, based on the premise that a motor boat racer is an employee, the racer filed a lawsuit against the Korea Sports Promotion Foundation for a severance payment. In an appeal (2013na23701 Seoul Eastern District Court), Lee & Ko represented the foundation arguing and evidencing the unique characteristics of a motor boat racing business and the employment nature of motor boat racers; the judgment of the court of first instance was reversed on September 19, 2014. By representing the Korea Sports Promotion Foundation in an appeal, Lee and Ko won the case for the client that it had lost at the court of first instance level.