The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In determining the facts, the Defendant did not pay a retirement allowance any more because he did not pay a retirement allowance after calculating the retirement allowance to his monthly pay at the request of foreign workers E and F.

Nevertheless, the judgment of the court below that found the Defendant guilty of the facts charged of this case is erroneous and adversely affected by the judgment.

B. The sentence imposed by the court below on the grounds of unreasonable sentencing (the fine of 500,000 won) is too unreasonable.

2. Determination

A. In a case where an employer and an employee agreed to pay in advance a certain amount of money with the monthly salary or daily allowance paid by the employee as retirement allowance, the agreement is null and void in violation of Article 8 of the Guarantee of Workers' Retirement Benefits Act, unless it is acknowledged as an interim settlement of accounts for retirement allowances under the main sentence of Article 8(2) of the same Act.

Meanwhile, it is reasonable from the perspective of fairness to view that an employer should return to the employer the money in the name of the retirement allowance received by the employee as unjust enrichment, if the validity of the payment of the paid retirement allowance is not recognized even though the employer actually paid the money to the employee.

However, considering the legislative intent of the retirement allowance system as mandatory law, the above legal principle can only be applied on the premise that there is an actual retirement allowance installment agreement between an employer and an employee.

Therefore, even though the pertinent agreement entered into between an employer and an employee is merely a determination of the wage, if the employer only takes the form of a retirement allowance installment agreement to evade the payment of retirement allowances, such legal doctrine cannot be applied.

In other words, retirement allowances between an employer and an employee are paid on a monthly or daily basis.