All employees of KSS Line Ltd. receive higher dividends than general shareholders, become the CEO, and receive another dividend as employees. After introducing these innovative systems KSS Line Ltd. has been realizing continuous growth. This case introduced the process and achievements of this model. Founder of KSS Line Ltd., Park Jong-Gyu set management philosophy of 'honesty and autonomy'. He resigned as CEO after securing stable growth of the company based on this philosophy. KSS Line Ltd. has introduced innovative management models to treat employees as owners. First, the company established the Employee Stock Ownership Association and employees become the largest shareholders. Second, after the founder resigned the position of CEO the company institutionalized the system so that professional managers from employees could be appointed as CEO. Third, a profit sharing system was introduced in which employees received a certain amount of dividends according to the company's management performance. This system contributed to raising ownership by giving employees both rights and respon- sibilities for management performance. As a result, employees have a sense of ownership of the company. This case summarizes the actual performance generated by these management models in terms of objective management indicators(ex: sales, stock prices), changes in employees’ work attitude, and formation of a desirable corporate culture. Furthermore, future tasks necessary for these achievements to continue have been proposed