Therefore, the Defendant was unable to know the occurrence of annual allowances, so there was no intention to pay annual allowances.

② As sales revenue from 2016 was reduced rapidly and even after the end of 2017, the Defendant’s operating company delayed payment of wages from March 2018 as it was impossible to operate its business any longer due to the impossibility of receiving orders at the end of 2017, Defendant’s operating company should be held liable for criminal liability on the ground that it was inevitable to pay wages, etc. due to the aggravation of business management difficult to predict.

(3) When the employees have retired from employment to S Stock Company, a partner company, the defendant's active arrangement for sentencing is unfair, and punishment is unfair.

2. Determination

A. In fact, misunderstanding of legal principles and (1) This part of the Defendant’s assertion that annual allowances are not paid is nothing more than that of having agreed in advance to waive future wage claims regarding annual allowances.

However, it is not allowed to give up or waive wages in labor relations by mutual consent between the employer and the employee, because it violates the labor standards prescribed by the Labor Standards Act (see Supreme Court Decision 75Da801 delivered on September 28, 1976), and there is a reasonable reason in relation to the waiver of wages in order to waive part of wages or to change them more unfavorable than the previous one.

In an objective situation, clear expression of workers is required.

The reason is that employers prevent employers from de facto evading their duty to pay wages to workers, while guaranteeing the workers' right to work and the right to pay wages, which are the remuneration guaranteed by the Constitution.