except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

(e).

The defendant is the representative director of E Co., Ltd. located in Simsan-si D.

The Defendant was on duty in the above E from May 16, 201 to April 30, 2012, and did not pay 10,591,150 won of F retired from office within 14 days from the date of retirement without agreement on the extension of the due date.

In addition, the Defendant did not pay the total amount of KRW 49,865,140 as wages and retirement allowances of G, H, I, J, K, K, L, M, N, andO, as described below in the list of crimes, within 14 days from each retirement date, without agreement on the extension of the period.

Summary of Evidence

1. The defendant's partial statement in the fourth protocol of trial;

1. Statement made by a witness F in the fifth trial records;

1. Each statement on delayed payment of wages;

1. Application of Acts and subordinate statutes on a petition;

1. Relevant Articles of the Labor Standards Act and Articles 109 (1) and 36 of the same Act concerning criminal facts;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Judgment on the defendant's assertion under Article 62 (1) of the Criminal Act

1. The Defendant asserted that: (a) the Defendant concluded a trade agreement with P and Q, and operated E (hereinafter “E”) on March 20, 2012; (b) left the same trade relationship and took part in the management; (c) as such, the Defendant did not be liable to pay wages and retirement allowances for the amount of April of G, H and I-4 months retired on April 30, 2012; and (d) agreed that the Defendant shall be liable for the wages and retirement allowances for the employees’ obligation to pay wages, etc., both P, Q and 1/3 as partners, and that the amount of wages and retirement allowances in arrears with the employees should be limited to the amount equivalent to 1/3.

2. According to the reasoning of the evidence No. 1 submitted by the Defendant, it is recognized that the Defendant entered into a partnership agreement to waive management and equity interest in accordance with the three-person management system between P and Q on March 20, 2012 and the two-person management system between P and Q, and the Defendant entered into a partnership agreement to waive management and equity interest.

However, the following circumstances shown in the record;