Through newspaper articles from the 1920s and 30s, this research focuses on the labor and wages of Gisaeng, a group of performers as a modern professional dancer and examines the cases of disputes and struggles facing changes in wage structure and tax system. The wage structure, income change and tax system of Gisaeng were defined, and the conflicts between Gisaeng and restaurants and between Gisaeng and call-offices were examined by region. The main reason of the wage disputes came from the disagreement between Gisaeng and restaurants regarding increase the rate of commission. Wage disputes between Gisaeng and call-offices were because of the unpaid wages by the call-offices. Gisaeng was a subgroup placed in the pyramid structure of labor organization - labor space - labor manager. Their income was distributed through three steps of deduction which are commission paid for restaurants and Gisaeng union as well as tax. However, facing unreasonable commission increase and overdue wages, they allied themselves through demonstrations and strikes to win their own rights and interests. This article broadens the base of research on modern professionals and makes a starting point of modern historical documentation and discussion on the rights, fair treatment, and working conditions of professional dancers.