The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Compared to misunderstanding of facts, D arbitrarily removed Red Seas, etc., which were operated by the Defendant, and as a result, the Defendant suffered losses, it did not pay wages, etc. to D, and there was no intention to pay wages, etc.

B. The lower court’s sentence of unreasonable sentencing (a fine of KRW 700,000) is too unreasonable.

2. Comprehensively taking account of the evidence duly adopted and examined by the court below regarding the assertion of mistake of facts, it can be recognized that the defendant did not pay wages and retirement allowances as stated in the facts charged even though he/she knew that D retired, and according to the above findings, the defendant's intention to pay wages, etc. can be recognized.

Therefore, it is just that the court below found the defendant guilty of the facts charged of this case, and there is no error of misconception of facts alleged by the defendant

Furthermore, since wages to workers shall be paid in full directly to workers, it cannot be offset against workers’ wage claims by loans or claims arising out of tort except for over-paid claims for the refund of excess wages, etc. (see, e.g., Supreme Court Decision 99Do2168, Jul. 13, 1999). It is difficult to recognize that the Defendant’s failure to pay wages, etc. to workers is justifiable even if considering the circumstances alleged by the Defendant.

Therefore, the defendant's assertion of mistake is without merit.

3. In light of the favorable circumstances that the Defendant had no record of being punished for the same type of crime, and that there are circumstances to consider the motive or background leading to the instant crime, the amount of unpaid wages, etc. caused by the instant crime is not specified, and that the injury has not been recovered shall be considered as unfavorable circumstances, and the Defendant’s age, character, environment, means, and consequence thereof shall be considered.