The judgment below

The guilty part shall be reversed.

A defendant shall be punished by imprisonment for not less than eight months.

provided that this ruling has become final and conclusive.

1. Summary of grounds for appeal;

A. In light of all circumstances, such as the fact that the payment of financial rights obligations and the payment of service costs to human resource service companies was first made, and the payment of wages to workers was not made in bad faith and did not have attempted to delay in payment of wages, the punishment imposed by the lower court (eight months of imprisonment) is too unreasonable.

B. The court below acquitted the Defendant of this part of the facts charged, although the fact that the Defendant embezzled the company's funds in the course of a mistake of facts or a misunderstanding of legal principles in the process of a substitute payment investigation, and made a false statement as if the amount of wages to be paid is more than the contract amount and thus the employee could not be paid a substitute payment, which constitutes the submission of false reports or documents so that the substitute payment may be paid by false or other unlawful means as provided in the Wage Claim Guarantee Act, the court below acquitted the Defendant of this part of the facts charged. The court below erred by misapprehending the legal principles or by misapprehending the legal principles, thereby adversely affecting the conclusion of the judgment.

2. Judgment on the prosecutor's assertion of mistake or misapprehension of legal principle

A. The summary of the facts charged as to the violation of the Wage Claim Guarantee Act is that the Defendant, as the representative director and the de facto operator of a corporation D, worked from May 30, 201 to January 17, 2012 at the said place of business, and was paid wages and retirement allowances to 33 workers retired from the said place of business, and, on March 12, 2012, said employees were forced to file a petition, and thus, with the aim of evading the obligation to pay wages in arrears or receiving withdrawal of a petition, he/she is willing to make the said workers file a false report to receive a substitute payment from the Wage Claim Guarantee Fund created by the national budget. From June 10, 201 to February 22, 2012, approximately 59, such as the contract payment, and approximately 99,980, such as the contract payment.