Defendant shall be punished by a fine of KRW 15,000,000.

The above fine shall not be paid by the defendant.

A. In fact, the Defendant: (a) recognized that the Defendant did not pay retirement allowances to workers E and F; (b) however, from October 2010 to August 2016, the Defendant paid a considerable amount of money to E and F several times; (c) did not return goods worth KRW 30 million purchased by E and F from the funds of D Co., Ltd. (hereinafter “D”); and (d) had arbitrarily used the funds of KRW 14,80,000,000,000 for which the location of the use is unclear, and thus, the Defendant could be deemed to have paid all wages to E and F; (d) the lower court found the Defendant guilty of all the charges of this case. In so doing, the lower court erred by misapprehending the legal doctrine.

B. The sentencing of the lower court is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the lower court regarding the assertion of factual mistake, the lower court: ① served in D’s account from October 201 to August 2016; ② served in D’s account due to seizure due to the unpaid premiums on four occasions in 2011; ② managed D’s funds using two deposit accounts in the name of B’s Industrial Bank of Korea (Account Number: H, G; hereinafter “Industrial Bank of Korea”) due to difficulties in using D’s deposit accounts; ③ the Defendant was detained on a separate basis on June 2012 to December 2013; ② the Defendant was unable to participate in D’s operation while managing the Bank’s account of the Bank of Korea and remitting the account number or employees’ wages; ④ the Defendant’s transfer of money to the Bank’s account under the name of the Defendant’s deposit account (hereinafter “Industrial Bank of Korea”) was recognized, as alleged by the Defendant.

The facts of the above recognition and the lower court.