The defendant's appeal is dismissed.

1. Summary of grounds for appeal (misunderstanding of facts and improper sentencing);

A. As to the violation of the Labor Standards Act, ① the sum of the wages that the Defendant paid to the employee E is KRW 20,935,348, and ② the Defendant is not obligated to pay the unpaid annual allowance to E by using all annual leave. Thus, the amount that the Defendant paid to E is KRW 22,480,128 (=the amount that the Defendant paid to E is KRW 20,935,348 (=the amount that the Defendant paid to 20,935,348).

Nevertheless, the first instance court found that the amount that the Defendant had not paid to E was 26,655,409 won (i.e., wages of KRW 21,400,741 (i.e., wages of KRW 3,709,888) as the annual settlement refund of KRW 1,544,780).

2) As to the violation of the Guarantee of Workers’ Retirement Benefits Act, the Defendant did not have any annual allowance to be paid to E as seen above, and as such, the unpaid retirement allowance amounted to KRW 9.67 million. Nevertheless, the first instance court recognized the unpaid retirement allowance amount as KRW 10,645,640 by reflecting the annual unused allowance of E’s assertion.

In addition, the Defendant asserted to the effect that, through his written opinion on April 20, 2016, annual allowances are not included in the ordinary wages for which retirement allowances are calculated, the first instance court erred in calculating unpaid retirement allowances by including annual allowances in the ordinary wages. However, such argument by the Defendant’s aforementioned person is a new assertion that was filed after the submission period for the appeal, and cannot be a legitimate ground for appeal.

B. Sentencing 1 Sentencing 200,000,000,000 won, which is too unreasonable.

2. Determination

A. Comprehensively taking account of the following facts and circumstances acknowledged by the evidence duly adopted and investigated by the first instance court as to the assertion of misunderstanding of facts, the unpaid wages to be paid by the Defendant to workers E are KRW 21,400,741, and the annual unpaid allowances are KRW 3,709,88, and retirement allowances are 10,645,640.