A director is defined as, "a person who is a member of the board of directors and has an authority to make a decision on execution of business through the board of directors". A director is appointed at a general shareholders`` meeting starts his/her duties by registering as a director and may leave office by removal, resignation etc. Korean supreme court stipulated that "According to article 388 of commercial law, if the amount of remuneration to be received by directors of company limited by shares has not been determined by the articles of incorporation, it shall be determined by a resolution by a resolution of a general meeting of shareholders. According to article 415 of commercial law, if the amount of remuneration to be received by auditors of company limited by shares has not been determined by the articles of incorporation, it shall be determined by a resolution by a resolution of a general meeting of shareholders. Retirement bonus for directors or auditors is deemed to be included in remuneration provided in article 388 of commercial law as a kind of remuneration paid as a consideration of service." USA case law considers remuneration of executives of a company should have reasonable relationship with value executives provided to a company. We can refer to USA Compensation Committee. On August 9, 2005 a court of Delaware state ruled that the board of directors of Walt Disney paid compensation for dismissal of 140 million dollar to Michael S. Ovitz did not violate fiduciary duty. This study examined a precedent that articles of incorporation or general meeting of shareholders approved remuneration of nominal directors. Supreme court stipulated that a director has a claim for remuneration regardless of whether a director conducted his/her duties actually except for a case a director was appointed nominally as a measure (appropriation or secret fund) to pay company``s fund to a person. Therefore, it should be noted that nominal officer has a claim for remuneration once he/she is registered as an officer.