A. Comprehensively taking account of the overall purport of arguments as to Gap evidence Nos. 2, 3, 4, Eul evidence Nos. 1 and 2, and witness Eul's testimony, defendant Eul is a nominal representative director of Eul Co., Ltd. (hereinafter "non-party Co., Ltd.") and defendant C is a person who actually managed the funds while operating the non-party Co., Ltd. Meanwhile, the non-party Co., Ltd. on December 17, 2007 changed its trade name from Eul Co., Ltd. to F., Ltd. from May 1, 2005 to January 25, 2008, the plaintiff worked for the non-party Co., Ltd. from May 1, 2005 to 32,500,000,000 won and the total amount of 38,416,460 won, etc., which were paid to the plaintiff Co., Ltd., Ltd. on the ground that the plaintiff's remaining amount of wages were not received from the defendant Co., Ltd.

B. (1) According to the facts found above as to the Plaintiff’s claim against Defendant C, Defendant C was subject to criminal punishment on the grounds of the Plaintiff’s wages and retirement allowances not yet paid to the Plaintiff and D through G, and the remainder of unpaid wages and retirement allowances after receiving KRW 5,00,000 from the Plaintiff and D through G.