Defendant shall be punished by a fine of KRW 2,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The defendant is the representative director of Mapo-gu Seoul Metropolitan Government 6th floor C, who is a user who runs a manufacturing business with two regular workers.

From September 23, 2019 to January 31, 2020, the Defendant shall work in the above workplace.

The retirement E did not pay the total of KRW 1,469,580,000 for wages of October 2019, KRW 37550,000 for wages of November 2019, KRW 37550,00 for wages of December 2019, KRW 37550,000 for wages of December 2019, and KRW 1,4697,580 for wages of January 2020, within 14 days from the date of retirement without agreement between the parties on the extension of the due date.

Summary of Evidence

1. Application of each police labor contract to the defendant's partial statement E, each written statement of statement of the defendant, and each salary specification statute;

1. Articles 109 (1) and 36 of the Labor Standards Act concerning criminal facts;

1. The defendant's assertion as to Articles 70 (1) and 69 (2) of the Criminal Code for the Attraction of Labor House, the defendant asserts that he/she is obligated to pay only the amount after deducting the withholding tax from the amount of unpaid wages as stated in the judgment

In principle, the obligation of a person liable to collect income tax withheld at source is established when the amount of income is paid in reality, and the time when the obligation of a recipient to collect income tax corresponding thereto is established. Thus, the payer cannot deduct the source tax in advance prior to the time of payment of the above amount of income, and the scope of income itself is the income subject to withholding, and the scope of income does not automatically reduce the source tax amount.

(see, e.g., Supreme Court Decision 2012Da85472, Feb. 12, 2015). Unless the Defendant returned to the instant case and did not actually pay the wages indicated in E, the source tax amount may not be deducted in advance.

The defendant's assertion is rejected.