The prosecutor's appeal is dismissed.

1. The summary of the facts charged in the instant case is the employer who runs the taxi transport business by employing 120 full time workers as the representative members of unlimited partnership D taxi in Geumcheon-gu Seoul Metropolitan Government.

When a worker dies or retires, the employer shall pay the wages, compensations, and other money or valuables within 14 days after the cause for such payment occurred.

Provided, That in special circumstances, the date may be extended by mutual agreement between the parties.

Nevertheless, the Defendant did not pay 2,131,256 won in total, as shown in the attached crime list, as well as 13,458 won in April 201, 201, retired from the said workplace that he/she had worked from June 26, 2007 to November 18, 2014, for 14 days from the date of his/her retirement, which is the date on which the cause of payment occurred, without any agreement on the extension of the payment period between the parties.

2. According to the evidence duly adopted and examined by the lower court, the lower court sentenced the Seoul High Court on September 5, 2012 that the amount of value-added tax reductions in the labor dispute between the Plaintiff’s National Transport Industry Trade Union and the Defendant’s Chairperson of the National Labor Relations Commission was not included in the minimum wage of ordinary taxi transport workers (Seoul High Court 201No. 45346), but the lower court revoked the arbitration award although the amount of value-added tax reductions in the labor dispute was not included in the minimum wage of ordinary taxi transport workers (Seoul High Court 201No. 201. 45346). The lower court appealed the Defendant’s appeal by the Chairman of the National Labor Relations Commission on February 26, 2015 (Supreme Court Decision 2003Du22003). The Defendant calculated the amount of value reductions in the value-added tax to workers included in the minimum wage under the wage agreement between labor and management until December 2013, but paid the amount of tax reductions separately from the minimum wage level.