A Imprisonment for one year, each of the defendants B and C shall be punished by imprisonment for six months.

provided that this ruling has become final and conclusive.

Defendant A, on March 19, 2013, assumed office as the representative of a medical corporation H hospital located in Daegu-gu, Daegu-gu, and appointed as the manager by a decision to commence rehabilitation of the above hospital of the Daegu District Court on September 27, 2013, and on September 27, 2013, Defendant A, who ordinarily works for approximately 200 workers, and the employer shall pay wages, retirement allowances, compensation, and all other money and valuables within 14 days after the cause for the payment thereof occurred if the employee retires.

Nevertheless, Defendant A had worked from March 21, 201 to around July 15, 2013 at the same workplace, and had not paid KRW 1,377,403,209 in total, and KRW 1,58,500 in total, including KRW 1,58,078,50 in total, and KRW 1,578,50 in total, as shown in the list of crimes in attached Table 1, such as KRW 1,377,405,98, etc., for employees retired from office around July 15, 2013, within 14 days from the date of retirement, respectively.

Defendant A, from March 19, 2013 to February 16, 2014, Defendant B, from February 17, 2014, to April 2, 2014, Defendant C, from April 3, 2014, to May 6, 2014, is the president of the JJ Medical Foundation and the president of the HH Hospital and the KV Center, who are substantially co-manager who works for the said JJ Foundation from February 17, 2014 to February 17, 2014, and is an employer who ordinarily employs 167 workers and provides medical and health services.

1. Defendant A did not pay total of KRW 767,948,258, including eight retired workers’ wages, retirement allowances, and total of KRW 27,456,458, who worked at the relevant H hospital from November 7, 201 to November 16, 2013, as indicated in the detailed statement of the money and valuables in arrears in attached Form 2, within 14 days from the date of retirement without agreement between the parties on the extension of the due date.

2. Defendant B and L’s joint criminal conduct in collusion with L, including N’s wages and retirement allowances of KRW 27,802,402, working at the above H hospital from March 18, 201 to February 16, 2014.