1. Where there are grounds for dispute over the dependence and scope of the obligation to pay wages and retirement allowances, there are reasonable grounds for an employer to refuse to pay the relevant wages and retirement allowances;

Therefore, it should be viewed that an employer had the intent to commit a violation of Article 36 and Article 109(1) of the Labor Standards Act, and Article 9 and Article 44 subparag. 1 of the Workers' Retirement Benefit Security Act.

It is difficult to view that there is a ground to dispute over the existence and scope of the obligation to pay wages and retirement allowances ought to be determined in light of the grounds for refusal of payment by the employer, the grounds for such refusal, the organization and size of the company operated by the employer, various matters such as business purposes, and other circumstances at the time of dispute over the existence and scope of the obligation to pay wages and retirement allowances (see, e.g., Supreme Court Decisions 2007Do1539, Jun. 28, 2007; 2009Do8248, Oct. 13, 2011). Meanwhile, since wages for workers are to be paid in full to workers, it is difficult to set off against their wage claims by bonds with the employer’s loans or tort except for the excess payment claims, from 20 days to 140 days before the date of payment of wages and retirement allowances (see, e.g., Supreme Court Decision 94Da2671, Dec. 21, 1995; 203Do168, Jul. 26, 199.

3. The lower court’s judgment.