A. In fact-finding D’s commencement of work in C Sari-Ba, not on August 16, 2015, but on August 17, 2015, and since D was not a regular employee until December 31, 2015, even if D had worked until August 15, 2016, it did not have a duty to pay retirement allowances to D, and even though D agreed not to claim retirement allowances from the Defendant at the time of retirement, the lower court erred by misapprehending the fact-finding and thereby convicted the Defendant of the instant facts charged.

B. The lower court’s sentence of unreasonable sentencing (the 300,000 won of fine, the 1 year of suspended execution) is too unreasonable.

2. Determination

A. As to the assertion of mistake of facts, the following circumstances acknowledged by the evidence duly adopted and examined by the lower court as to whether D’s commencement of service in Co., Ltd. was from August 17, 2015, namely, the following circumstances, namely, ① from July 12, 2015 to August 15, 2016 during the investigation process to the lower court, to the effect that “D worked in Co., Ltd.” was stated, and ② the witness E was working in Co., Ltd from August 16, 2015 to August 15, 2015 in the lower court.

In full view of the fact that “D was made a statement to the purport that it was “A”, and the fact that the Defendant first made payment to D was July 16, 2015, and the Defendant also made a statement that D was working in C, from August 16, 2015 to August 15, 2016, the investigation process to August 15, 2016, it can be recognized that D was working in C, so the Defendant’s above assertion is rejected.

2 Prior to January 1, 2016, D had not been employed as a regular employee of C Coina, and as such, D’s period of work is less than one year, the following circumstances acknowledged by the evidence duly adopted and investigated by the lower court, namely, ① as seen earlier, D’s period from C Coina operated by the Defendant, to August 16, 2015. < Amended by Act No. 13508, Aug. 16, 2015>