The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In other words, I was the representative of H at the time of entry into I by mistake of facts or misapprehension of legal principles, E, and G (hereinafter referred to as “F, etc.” at the same time) and was a separate business entity from J that was the defendant, and even if it was the same business entity, H is not an employee of the defendant, and the above business entity is not a full-time employee, and is not more than four employees, and therefore, the defendant has no obligation to pay retirement allowances to F, etc.

In addition, the amount of wages that the defendant paid to G is only a total of 2.55 million won.

In addition, considering the fact that the defendant and H were in a partnership relationship, there are grounds for dispute as to the existence and scope of the obligation to pay retirement allowances, etc., so the defendant does not have the intention to commit the crime of this case.

Nevertheless, the judgment of the court below which found all of the charges of this case guilty is erroneous by misapprehending the facts or by misapprehending the legal principles, thereby affecting the conclusion.

B. Even if the Defendant was guilty of unreasonable sentencing, in light of the background and degree of the Defendant’s crime, etc., the sentence (one million won of fine) imposed by the lower judgment against the Defendant is too unreasonable.

2. Determination

A. (1) The Defendant asserts that the J and I are separate enterprises, and F et al. were working in H rather than the J operated by the Defendant.

However, the following circumstances acknowledged by the court below and the court below's duly adopted and investigated evidence, namely, (i) the J operating the freezing fishery products processing business, etc., (ii) the location of the Defendant in the Daegu Northern-gu, Daegu Northern-gu, on January 13, 2005, registered its business as its representative, and (iii) the I tried to expand its business to the distribution business other than the freezing fishery products processing business, and (iv) the J was a business entity established as its representative with the Defendant's wife as its representative (Evidence Record 262 through 264, the Defendant's statement, etc.).