The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 15,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. The Defendant, despite the continuous business loss of AB, made a film production while administering the company’s personal property, and made the best efforts to improve the company’s rehabilitation by continuously administering the company’s personal property even in the situation where the company’s financial status has deteriorated after the failure of “Rastm Rast”, but the creditors performed compulsory execution for the production of the company’s own film, thereby resulting in the closure of AB.

Therefore, despite the defendant's efforts, it is inevitable to pay wages due to the above circumstances, so there is no possibility of expectation for the payment of wages. Thus, the defendant cannot be held liable for the violation of the Labor Standards Act because he falls under the grounds for dismissal of responsibility.

B. The sentence imposed by the lower court (ten months of imprisonment, two years of suspended execution, two years of social service, 80 hours of imprisonment) is too unreasonable.

2. Determination

A. (i) Violation of the duty to pay wages and retirement allowances as stipulated in Articles 112 and 36 of the Labor Standards Act by the employer has the best efforts to pay them. However, the employer is exempted from liability only when it is acknowledged in light of ordinary social norms that inevitable circumstances, such as financial situation due to the failure to pay them within the due date due to the failure of management, etc., and the employer cannot be exempted from liability merely on the ground that the employer was unable to pay them by pressure due to the failure of management, etc.; and in determining whether there was “inevitable circumstances that could not be paid within the due date”, when the employer made best efforts to pay the wages or retirement allowances to facilitate the stabilization of the livelihood of retired workers, etc. to the fullest extent possible for early liquidation of the wages or retirement allowances in order to present a clear future repayment plan, and