The defendant is a representative of the tax accountant A office located in Mapo-gu Seoul Metropolitan Government who employs three full-time workers and operates a tax business.

1. An employer shall pay workers subject to the minimum wage amount annually to the minimum wage amount determined and publicly announced by the Minister of Employment and Labor, and shall pay wages of at least 6,470 won in 2017 and at least 7,530 won in 2018;

Nevertheless, the Defendant is working in the foregoing workplace from October 1, 2017 to March 8, 2018.

While paying monthly wages to retired workers C during the period of his/her service, he/she paid 6,144 won in 2017, 7,129 won in 2018, respectively.

2. When a worker dies or retires, the employer shall pay the wages, compensations, and all other money and valuables within 14 days after the cause for such payment occurred;

Nevertheless, the Defendant is working in the foregoing workplace from October 1, 2017 to March 8, 2018.

The sum of the wages of retired workers C was KRW 393,458 (i.e., wages of KRW 68,100 in October 2017) of KRW 68,100 in December 2017, and KRW 68,100 in January 83,770 in January 2018, and KRW 83,770 in March 2018 did not pay between the parties within 14 days from the date of retirement without any agreement on the extension of payment period.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the police protocol law to C

1. Relevant provisions and the choice of punishment for criminal facts: Articles 28 (1) and 6 (1) of the Minimum Wage Act (the violation of the Minimum Wage Act), Articles 109 (1) and 36 of the Labor Standards Act (the violation of the Labor Standards Act), and the selection of fines;

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

1. Punishment to be suspended: Fine of 300,000 won;

1. Attraction of a workhouse: Articles 70 (1) and 69 (2) of the Criminal Act (100,000 won per day);

1. Suspension of sentence: