The defendant's appeal is dismissed.

1. Summary of the grounds for appeal (the factual error, misunderstanding of legal principles, and unreasonable sentencing)

A. The Defendant of mistake of facts paid all retirement allowances to the workers of D Co., Ltd. (hereinafter “instant company”), and the damaged workers E also signed a written confirmation.

In addition, as retirement benefits have not been paid when time flows in the course of arbitration by the Employment and Labor Agency, the defendant does not have been paid intentionally.

Nevertheless, the judgment of the court of first instance which pronounced guilty against the defendant is erroneous by misunderstanding facts and affecting the conclusion of the judgment.

B. As a custodian of the instant company for which rehabilitation procedures have commenced, the Defendant’s misapprehension of the legal doctrine was unable to pay employee E’s retirement allowances inevitably due to the aggravation of the company’s financial standing and the legal restrictions on the custodian’s performance of duties while the rehabilitation procedures are in progress, the responsibility should be

Nevertheless, the judgment of the court of first instance which convicted the defendant is erroneous in the misunderstanding of legal principles as to the grounds for the exclusion of responsibility.

C. The penalty sentenced by the first instance court of unfair sentencing (fine 2,500,000) is too unreasonable.

2. Determination

A. The following circumstances acknowledged by the first instance court’s duly adopted and investigated evidence: (i) At the time of the police investigation, the victim E puts his/her signature on the written request for interim payment of retirement allowances and the written confirmation confirming the fact that he/she received interim payment of retirement allowances; (ii) the documents such as the written confirmation submitted by the Defendant stating that “I have never received interim payment of retirement allowances, but have signed because I have believed that there was no receipt of interim payment of retirement allowances; and (iii) the written confirmation submitted by the Defendant that all retirement allowances are transferred to retirement pension are the period during which the annual salary contract is not prepared; and (iv) the part in which the annual salary contract is prepared is included in the annual salary amount.