The defendant's appeal is dismissed.

1. Summary of the grounds for appeal (misunderstanding of facts and misapprehension of legal principles, and improper sentencing)

A. In fact, misunderstanding of the legal principles and misapprehension of the legal principles, the Defendant did not receive the construction cost normally due to the illegal act committed by the Company G and its employees G, and thus, the company’s management becomes difficult rapidly, thereby resulting in the delayed payment of wages, which constitutes grounds for dismissal of liability.

In addition, there was an agreement between the defendant and workers on the extension of payment deadline.

Nevertheless, the judgment of the court below which convicted the defendant of the facts charged of this case is erroneous in the misunderstanding of facts and legal principles.

B. The punishment sentenced by the lower court (an amount of KRW 3 million) is too unreasonable.

2. Determination

A. 1) Determination on the misunderstanding of the facts and misapprehension of the legal principles 1) The violation of the obligation to pay wages, retirement allowances, etc. under the Labor Standards Act was committed by the employer in the best effort to pay them. However, the employer is exempted from liability only when the inevitable circumstances such as financial difficulties caused by the failure to pay them within the given date are acknowledged in light of social common sense. The employer cannot be exempted from liability merely on the ground that the employer was unable to pay them with pressure due to financial difficulties, etc., and whether there was “a inevitable circumstance that could not be paid within the given date” as to whether the employer was “a inevitable circumstance that could not be paid during the given period.” In determining whether there was an inevitable circumstance that the employer was “an inevitable circumstance that could not pay wages or retirement allowances”, the employer may make maximum efforts to liquidate wages, retirement allowances, etc. early in order to promote the stability of the livelihood of retired workers, etc., by presenting a clear repayment plan, and consult with the worker in good faith, etc., and whether measures can be objectively assessed from the standpoint of the retired workers, etc. (see Supreme Court Decision 101Do139.