2. Determination

A. The lower court determined as follows: (a) the Defendant, upon taking over D from F to January 3, 2013, agreed to pay KRW 1.5 million per month, including E and retirement allowances, from January 2015 to February 1.6, 2015; (b) the Defendant delayed the payment of KRW 26,000 per month from January 1, 2013 to August 3, 2015; and (c) the Defendant deposited the amount of KRW 26,000 per month into the account as agreed upon; and (d) the Defendant was absent from work on August 27, 2015 to March 26, 2015 to pay KRW 1.6,00 per month from January 2013 to August 3, 2015; and (e) the Defendant deposited the amount of KRW 26,000 per month into the account as agreed upon.

However, the defendant agrees that the retirement pay shall not be paid separately.

In a situation where the E’s tenure of office has not been one year, it is nothing more than that the E paid retirement pay to E who was absent from office without permission, and there is no details of the Defendant’s payment of monthly salary on September 2013 separate from the above KRW 1.5 million, and ④ the Defendant retired from office after he was absent from office without permission from April 4, 2014 to the 7th of the same month.

8. A retirement allowance of 1.5 million won was paid, and in other cases, E was absent from work without permission from February 10, 2015 to February 23, 2015, and the retirement allowance of 1.8 million won was paid on the 26th of the same month;

However, this part of the assertion is against the above retirement allowance calculation agreement, as well as there is no record that the defendant paid the monthly salary to E on April 2014 and February 2015 separately from the above money, and ⑤ the defendant paid 1.5 million won to E on September 26, 2013. < Amended by Presidential Decree No. 24775, Sep. 26, 2013; Presidential Decree No. 25175, Apr. 8, 2014; Presidential Decree No. 26358, Feb. 26, 2