When an employee retires, an employer shall pay a retirement allowance within 14 days from the date on which the cause for such payment occurred.

Provided, That the payment date may be extended by mutual agreement between the parties in extenuating circumstances.

Nevertheless, the Defendant worked in F as a swimming instructor from March 1, 2010 to March 22, 2012 (it is evident that it is the clerical error in the written indictment) from March 1, 2010 to March 22, 2012, and paid KRW 9,595,250,00 from the date of retirement without agreement between the parties to the extension of the payment date, as retirement pay of KRW 7,426,90 of the G retirement pay, and as a swimming instructor, from October 1, 2009 to September 30, 2012, two workers, including KRW 2,168,350, who were retired, including KRW 9,59,250, as well as KRW 14 days, from the date of retirement without agreement between the parties to the agreement on the extension of the payment date.

2. Determination as to whether a person is a worker under the Labor Standards Act shall be based on whether the form of a contract is an employment contract or a contract for employment, and in substance, whether a person has a subordinate relationship with an employer for the purpose of wages in a business or workplace. Whether an employer has a considerable command and supervision in the course of performing duties under the rules of employment or labor regulations, etc., whether the employer designates working hours and working place, whether the employer is subject to the employer’s designation of working hours and working place, whether the employee is subject to detention, whether the employer is able to operate the business on his/her own account, such as holding of equipment, raw materials, working tools, etc. or having a third party perform duties on his/her behalf, and the risk of causing profit and loss by providing labor, etc.