The prosecutor's appeal is dismissed.

1. In full view of the summary of the grounds for appeal (fact-finding) victims, E and the defendant's statement, considering the fact that the manager employed by the defendant or the defendant determined the victims' work hours after the defendant received a group of payments, and that the manager employed by the defendant or the defendant set the work hours of the victims, the place of work was fixed as the center of the company operated by the defendant (hereinafter "defendant company"), confirmed the withdrawal by fingerprint system, etc., and imposed a fine on the victims, etc., the victims were determined by the basic salary, and the amount of remuneration was determined, and did not incur business risks. The defendant provided the goods necessary for the work, the service contract was prepared between the defendant and the victims, and the victims did not subscribe to the four major insurance, but the victims did not have to accept the conditions presented by the defendant, the victims should be a person who provided the defendant with labor for the purpose of wages, and the court below erred in the misapprehension of facts.

2. Determination

A. The summary of this part of the facts charged is the employer who employs 26 full-time workers as the representative director of the (ju) C in the third underground floor of the Gangnam-gu Seoul building B, and operates the respondent service company.

When a worker dies or retires, the employer shall pay the wages, retirement allowances, compensation, and all other money and valuables within fourteen days after the cause for such payment occurred.

The Defendant, while working in the foregoing workplace from December 1, 2013 to November 30, 2016, did not pay KRW 5,425,845 of retirement pay to retired workers D within 14 days from the date of his/her retirement without an agreement on extension of the due date between the parties concerned.