The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Although misunderstanding of facts D was paid 1.51 million won in cash on June 5, 2017 with C’s funds, the lower court found the Defendant guilty of the instant facts charged, the lower court erred by misapprehending the legal doctrine.

B. The lower court’s sentence of unreasonable sentencing (200,000 won of fine) is too unreasonable.

2. The lower court stated that ① the details of the deposit of KRW 1510,00 in the said bank account via ATM on June 5, 2017: (a) D did not have received wages for May 2017 from C (State) on June 5, 2017; and (b) C’s joint representative G stated that it would deposit its own cash in preparation for insurance premiums, public charges, etc. expected to be paid as of the date of the regular payment of wages; and (c) the Defendant, even if he was investigated by the investigative agency, was unable to pay D’s wages for May 5, 2017, the date of the regular payment of D’s wages on June 1, 2017; (b) the Defendant, even if examined by the investigative agency, did not submit the receipts for D’s cash payments in the form of objective cash transfer to C’s employees, as of May 1, 2017; and (c) the Defendant, even if having made an objective statement in the name of C’s cash transfer to D’s employees.