2. Determination

A. It is true that there is a doubt that this part of the facts charged is guilty in view of the following facts and circumstances acknowledged by the evidence duly adopted and investigated by the lower court.

1) It is difficult to view Defendant B as an ordinary employee under the management and supervision of the representative director A and D Co., Ltd. (hereinafter “D”).

The reasons are as follows.

Defendant

B From October 2012 to December 2013, the prosecution provided that “(D) shall receive KRW 4 million each month from around October 2012 to around December 2013.”

Monthly salary was received for three months at the beginning of the beginning, and it was received as a gold from the field because of conditional membership, and it was not received a monthly salary due to the failure to receive a gold.

“The statement was made.”

However, Defendant A, Defendant B, January 8, 2013, and the same year

2. Each of the four million won was paid in KRW 88,00,000 on March 6, 2015, and KRW 88,000,000,000,000. This is different from the total amount of benefits under the Defendant B’s statement (i.e., KRW 13 months x KRW 4 million). The amount of symptoms of the Defendant B’s receipt of earned income (i.e., the amount of symptoms of the receipt of earned income from October 15, 2012 to December 31, 2012) and also does not exceed 36 million from January 1, 2013 to December 31, 2013. < Amended by Act No. 11345, Dec. 31, 2013>

Accordingly, Defendant A received dividends from Defendant A in the compulsory execution procedure based on the judgment in favor of the construction cost to H on February 23, 2015.

3.6. Among them, 80 million won was paid to Defendant B; Defendant B did not urge Defendant A to pay wages or raise an objection despite the delayed payment of wages for several months; Defendant B entered the job with conditional membership as claimed by Defendant B.

Even if any, the reasons therefor.