A defendant shall be punished by imprisonment for six months.

However, for one year from the date this judgment becomes final and conclusive.

2. The fact that the Defendant’s retirement allowance not paid within 14 days from the date of his/her employee’s retirement exceeds 170 million won, etc. is disadvantageous to the Defendant.

However, in full view of the following circumstances: (a) the Defendant agreed with the workers after the sentence of the lower judgment; (b) the Defendant has a family member to support the Defendant; and (c) the Defendant has no record of punishment exceeding the same kind of crime and fine; and (d) the Defendant’s age, character, character, environment, motive and background of the crime, means and method of the crime; and (c) the circumstances after the crime, etc., the lower court’s sentence is unreasonable.

3. Since the appeal by the defendant is well-grounded, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the following decision is rendered again.

[Discied Judgment] Facts constituting an offense and summary of evidence recognized by the court, and summary of evidence are as stated in the corresponding column of the judgment below.

(Article 369 of the Criminal Procedure Act). Application of law

1. Article 31 of the Act on the Guarantee of Workers' Retirement Benefits and Articles 9 of the former Guarantee of Workers' Retirement Benefits Act (Amended by Act No. 10967, Jul. 25, 201); Articles 44 subparag. 1 and 9 of the Guarantee of Workers' Retirement Benefits Act; and the choice of imprisonment with labor for each type of crime

2. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

3. Suspension of execution under Article 62 (1) of the Criminal Act (Considering circumstances, etc. favorable to the defendant incurred in the reversal reason);