The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 300,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. D’s wages are not KRW 2.1 million per month, but KRW 1.2 million, and the remainder of KRW 900,000 is a management performance bonus paid according to the company’s management performance, so it shall not be included in the average wage, which serves as the basis for the calculation of retirement allowances.

B. The Defendant paid 1.2 million won of retirement allowances for one year from May 7, 2015 to May 6, 2016, after deducting income tax and local income tax from May 17, 2016, which is the contract period of D’s work.

2. Determination on the average wage amount of D

A. The lower court determined as follows based on the evidence duly adopted and investigated: (a) the Defendant entered into a labor contract with D to pay KRW 1.2 million under the pretext of management performance rates, and KRW 900,000,000 as the basic salary for each month; and (b) thereafter, the Defendant paid performance rates once and once during the period of work in D (total one year and two months; and (c) paid the fixed amount of performance rates of KRW 90,000,000,000,000 as the management performance rates; and (d) determined that the performance rates of KRW 90,00 constitute ordinary wages that are recognized as regular, daily, and was included in the average wage of D.

B. According to the evidence duly adopted and examined by the lower court and the trial court, it is recognized that ① the amount of wages is indicated in the D’s labor contract as “monthly wage of 1.2 million won,” while the contract merely states that performance rates are “management performance rates,” without specifying the amount of performance rates,” and ② the Defendant has continuously changed the amount of performance rates by making payment to D based on performance rates from May 2015 to July 2015 (the period of work; hereinafter the same shall apply) every month (the period of work; hereinafter the same shall apply) under the pretext of performance rates, from August 2015 to November 201, 2015.

If so, it is the fact that management performance rates are paid differently by the defendant according to management performance.