The guilty part shall be reversed.

The defendant is innocent.

A. In light of the legal principles, there are extenuating circumstances in which the Defendant could not pay wages or retirement allowances to workers, and thus, there is a ground to deny the Defendant’s responsibility for violating the Labor Standards Act and the Act on Guarantee of Workers’

B. The lower court’s sentence of unreasonable sentencing is too unreasonable.

2. Summary of the facts charged in this case

A. The Defendant is a user of Seo-gu Incheon, Seo-gu, Incheon, who employs 468 full-time workers and manufactures the self-denunciation and rewing machine (hereinafter “J”) and operates a “L corporation (hereinafter “L”) that employs 55 full-time workers in Seo-gu, Incheon and carries out research and development of self-denunciation and rewing machine (hereinafter “L”).

B. The Defendant did not pay the total amount of KRW 3,922,60,752 of wages and retirement allowances of workers employed in J and L as follows within 14 days from the date of occurrence of the cause for payment, without agreement between the parties to the extension of the due date.

(1) The total amount of wages and retirement allowances of M 8,683,820 and retirement allowances of M 8,750,936, including the total amount of KRW 140,74,926 (2013's 6824) (2) the amount of wages and retirement allowances of N 140,74,926 (2) the total of KRW 559,000, total of KRW 103,082,263 (2013's 8,8060) and total of KRW 25,972,972,972,972,962,975's total of wages and retirement allowances and total of KRW 25,975,975,97,925,975,97,961,925, and total of KRW 1,063,57,975,275,975,961,