A Imprisonment for two years, and Defendant B shall be punished by a fine of 10,000,000 won.

However, the defendant A.

"2013 Highest 8125" (Defendant A)

1. The defendant is a representative director of JJ who is engaged in the affairs such as workers' benefits, national pension contributions deduction, and payment of insurance premiums;

On August 2008, the Defendant, at around Busan Gangseo-gu, deducted 18,565 won from the amount of the national pension insurance premium as the employee’s contribution, and paid it as the national pension insurance premium for the victim. At around that time, the Defendant was arbitrarily used for the company’s operating fund.

In addition, from July 2008 to May 2013, 2013, the Defendant embezzled 80,875,750 won by arbitrarily using the total amount of 49 national pension contributions of the said 49 employees, as shown in attached Table 1.

"2013 Highest 9572" (Defendant A)

2. The Defendant related to M Co., Ltd. is a representative director of M Co., Ltd. located in Nam-gu N at port and is engaged in manufacturing and selling steel products.

A. Although the Defendant, as an employer, paid the full amount of the wages to the employee on a regular basis, the Defendant did not regularly pay the wages to the employee on a regular basis as indicated in No. 2 No. 3, 13, 14, 19 through 28, 30, 32 through 37, 39 through 42, 44, 45, 46, 49, 53 through 57, 59 through 63, 65, 68, 68, and 71 of the wages of April 27, 2013 to theO working from around March 27, 2005, including the payment of KRW 14,773 out of the wages, and 14,773 out of the wages of May 2, 2013.

B. From March 15, 201 to April 16, 2013, the Defendant did not pay KRW 2,202,460, total amount of wages and retirement allowances of P retired from employment, within 14 days from the date of retirement, as well as KRW 24,832,038, total amount of wages and retirement allowances of 5 employees, as shown in [Attachment 2] No. 72 to No. 76, supra, as in [Attachment 2] No. 72 to No. 76, 2013, within 14 days from the date of retirement.

3. (States)B-related.