Defendant shall be punished by a fine of 300,000 won.

Where the defendant fails to pay the above fine, one hundred thousand won shall be one day.

Punishment of the crime

The defendant is the representative of Songpa-gu Seoul Metropolitan Government 1st floor, who runs a service business using five full-time workers.

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 the date may be extended by mutual agreement between the parties in extenuating circumstances.

Nevertheless, the Defendant did not pay the total amount of KRW 1,30,640 paid in October 2016, and the total amount of KRW 165,000 paid in November 2016, and KRW 1,495,640 from the date of retirement within 14 days from the date of retirement without any agreement between the parties on the extension of the payment deadline between the parties.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness E;

1. E’s authenticity and written statements;

1. Application of Acts and subordinate statutes to instruct correction of violations of labor-related Acts;

1. Article 109 of the relevant Act concerning criminal facts, Articles 109 (1) and 36 of the Standards for Optional Labor, and the selection of fines;

1. The defendant and his defense counsel's assertion and determination of the defendant and his defense counsel under Articles 70 (1) and 69 (2) of the Criminal Act concerning the confinement of the workhouses asserts that E should deduct the tax incentives and gold and four premiums from the overdue wages.

In principle, the obligation to pay the income tax collected at source is established when the income is paid, and the time when the obligation of the recipient to pay the income tax is established also.

As such, the payer cannot deduct the source tax amount prior to the due date of payment of the income amount, and the scope of income itself does not automatically reduce the source tax amount (see Supreme Court Decision 94Da23180, Sept. 23, 1994, etc.). Such a legal principle is the national pension law, Article 88-2(1) of the National Health Insurance Act, Article 79(1) of the National Health Insurance Act, and the employment insurance and insurance.