The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Regarding the fact that the Defendant did not pay retirement allowances among the facts of the crime in the lower judgment as stated in the lower judgment, the Defendant did not have any obligation to pay retirement allowances at his retirement, since he was effectively settled at the time of his employment as E.

Although the court below found the defendant guilty of this part of the facts charged, the court below erred by misunderstanding the facts.

B. The sentence of the lower court (an amount of KRW 3,00,000) that is unfair in sentencing is too unreasonable.

2. Determination

A. (1) In full view of the legislative purport of the interim settlement system for retirement benefits and the purport of the relevant provisions, which is the nature of the latter wage, the interim settlement of retirement benefits should be based on the individual nature and gender of the employee (see Supreme Court Decision 2003Da48891, Dec. 26, 2003). The interim settlement of retirement benefits under Article 8(2) of the Workers’ Retirement Benefits Security Act is established by requiring the employee to make an interim settlement of retirement benefits for all or part of the continuous period of his/her continuous employment and the employer’s interim settlement of the required period of the demand (see Supreme Court Decision 2006Da20542, Feb. 1, 2008).2) According to the evidence duly adopted and duly examined by the court below, the Defendant’s employees at issue at issue, who had been a worker at issue, was the employee at issue.

E paid KRW 22,641,00 as retirement allowance from January 1, 2001 to May 31, 2006 (i.e., income tax: KRW 836,202; resident tax: KRW 83,620; and transfer KRW 21,721,178 to E’s account after collecting KRW 83,620; ② from June 1, 2006 to May 31, 207; and (ii) paid KRW 4,225,00 as retirement allowance from May 31, 207 (i.e., income tax: KRW 161,90; resident tax KRW 16,190; and KRW 4,046,910 after collecting KRW 16,90 to E’s account); and (iii) transferred KRW 308,688,688,61,688,6386,618