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 did not pay the total amount of KRW 90,960,836 to six retired workers as well as KRW 14,966,446 of retirement allowances to E, who worked from April 1, 2012 to September 26, 2017 at the above workplace, within 14 days from the date of retirement, without any agreement between the parties on the extension of the payment deadline.

2. Determination

A. The subject of a violation of Article 9 of the Act on the Guarantee of Retirement Benefits for Workers is an employer, and Article 2 of the Labor Standards Act provides that “employer” means an employer, a person in charge of business management, or a person who acts on behalf of an employer for matters relating to workers.

The term "business owner" refers to a person who is responsible for the general management of the business and represents or represents the business externally under the comprehensive delegation by the business owner for all or part of the business. The term "other person who acts on behalf of the business owner with respect to matters relating to workers" refers to a person who is given certain authority and responsibility from the business owner with respect to the determination of working conditions, such as personnel, wages, welfare, and labor management, or orders, direction, and supervision for the business (see Supreme Court Decision 2005Do8364, May 11, 2006). In determining whether a person is an employer who is responsible for the payment of wages and retirement allowances for a certain worker, the form of a contract or the contents of relevant laws and regulations.