The judgment of the court below is reversed.

The defendant shall be innocent.

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

A. Fact-misunderstanding 1) At the time of concluding a labor contract with E, the Defendant agreed to pay the amount of the monthly paid holiday allowance including the 4th insurance premium, basic salary, extended allowances, holiday allowances, and monthly monthly paid allowance. E received a certain amount of wages including the above allowances from April 201 to November 201, and the Defendant paid a certain amount of wages from the Defendant. As such, the Defendant paid the annual paid leave allowance as stated in this part of the facts charged.

2) On January 21, 2013, the Defendant part of the business suspension allowances for 14 days to E, due to internal repairs; and

2. 1. Each one million won paid in cash in total of two million won.

3) The Defendant paid 7,300,000 won of retirement allowances to E after having agreed to interim settlement of the unpaid retirement allowances.

Therefore, the unpaid retirement allowance of 401,730 won as stated in this part of the facts charged is a difference arising from different ways in the calculation of retirement allowances between the defendant and E. Even if the unpaid retirement allowance under this part of the facts charged is appropriate.

However, 348,480 won which the defendant did not collect retirement income from E in the interim settlement of retirement pay shall be deducted from the unpaid retirement pay.

4) During the set-off of wages with excessive payment, the Defendant paid E wages of KRW 3,687,59,590 for overtime work allowances, KRW 2,107,850 for overtime work allowances, KRW 2,107,850 for annual work allowances, and KRW 6,09,180 for annual work allowances. If the amount of wages exceeds the amount due to a mistake in the calculation, etc., the excess wages can be appropriated for the portion of unpaid wages. As such, the wages and retirement allowances specified in each of the facts charged in the instant case were unpaid.

Even if the defendant offsets it with an unfair benefit return claim equivalent to the above wage paid by the defendant, there is no wage and retirement allowance to be paid to E any longer.

B. Sentencing;