When the defendant does not pay the above fine, 100,000 won.

The defendant is the chairperson of E, an incorporated association with D2 floors in Yeonsu-gu Incheon Metropolitan City, who runs a nonprofit incorporated association with four regular workers from February 1, 2009 to four regular workers.

When a worker retires, the employer shall pay the retirement allowance within fourteen days after the cause for such payment occurred.

Provided, That the date of payment may be extended by an agreement between the parties if special circumstances exist.

Nevertheless, the Defendant, at the foregoing workplace, worked as the chief of division from December 8, 2010 to April 6, 2015, and did not pay 12,539,160 won of retirement allowances during the above service period of FF retired, within 14 days from the date of retirement, which is the date of the occurrence of the cause for payment, without agreement between the parties on the extension of the payment due date.

Summary of Evidence

1. Defendant's legal statement;

1. A statement which is authentic of the F;

1. A complaint stating that the defendant has no obligation to pay retirement allowances to workers as the representative of a non-profit incorporated association.

In light of the above, the liability for delayed payment of retirement allowances under the Guarantee of Workers' Retirement Benefits Act is stipulated to ensure that an employer is “employer,” and Article 2(1)2 of the Labor Standards Act provides that the concept of “employer” shall be “employer, a person in charge of business management, or any other person who acts on behalf of an employer with respect to matters relating to workers.”

In the case of a corporation, its representative is a "user", and this does not mean that it is an incorporated association.

Therefore, the defendant, who is a director and representative of an incorporated association E, is the above "employer".

② The Defendant and his defense counsel asserts to the effect that there exist grounds for exclusion from liability, as the Association’s finances are advanced due to the act of embezzlement of G, a person in charge of the Association’s accounting, and the Defendant is unable to pay retirement allowances.

However, according to the evidence duly adopted and examined by this Court, this Court is based on the evidence.