A. Of the facts charged in the instant case, Article 28 subparag. 2 of the Wage Claim Guarantee Act provides that “a person who makes a false report, certification, or submits documents so that a substitute payment may be made by fraud or other improper means” shall be punished. In light of the relevant provisions, such as Article 14(3) of the same Act, “false report” means only a written report, and “statement” shall not be included in a false report, and the lower court convicted Defendant A on the ground that Defendant A’s statement constitutes “false report”, thereby adversely affecting the conclusion of the judgment, by misapprehending the legal doctrine on the principle of no punishment without law.

B. Defendant A is not an employee of the production department directly in charge of the management of the intra-company subcontractor, but merely an employee of the management department, and there is a location where it is difficult to find out whether I, K, and M actually discontinued at the time of submitting the confirmation document as stated in the facts charged. As such, Defendant A merely stated that I et al. was closed and submitted the confirmation document with the knowledge that I et al. was closed, according to the content confirmed by the documents kept by the management department, and even though I et al. knew of the fact that I et al. did not actually discontinue the business, Defendant A did not have any intent to make a false report so that he would receive a substitute payment by fraud, the lower court found this part of the facts charged and convicted the Defendants, thereby adversely affecting the judgment.

C. The sentence imposed by the lower court on the Defendants (Defendant A and B: Imprisonment with prison labor for six months, suspension of execution for two years, Defendant C corporation: fine of ten million won) is too unreasonable.

2. Determination

A. In addition to the written report on the assertion of misapprehension of the legal doctrine, the “false report” under Article 28 subparag. 2 of the Wage Claim Guarantee Act.