The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 500,000.

The defendant does not pay the above fine.

1. Summary of the grounds for appeal (misunderstanding of facts and misapprehension of legal principles, and improper sentencing)

A. misunderstanding of the facts and misapprehension of the legal principles) E was in a partnership with the Defendant, but did not have been employed by the Defendant, and the Defendant does not support the violation of the Labor Standards Act and the violation of the Guarantee of Workers’ Retirement Benefits Act due to the payment of wages and retirement.

2) Even if E was a worker employed by the Defendant, he/she was retired from office on March 2013, and thereafter on April 2013, 2013, he/she did not provide the Defendant with labor.

B. The sentence of the lower court’s improper sentencing (one million won in penalty) is too unreasonable.

2. Determination

A. 1) As to the assertion of misunderstanding of facts and legal principles, E was an employee employed by the Defendant in light of the following facts and circumstances acknowledged by the lower court and the duly admitted and investigated evidence by the trial court that the Defendant and E were in a partnership relationship.

Since this part of the defendant's appeal is without merit.

① When the Defendant and E were to retire without receiving retirement allowances from J, the Defendant and E jointly acquired 7 machinery, such as fasting machine and reflectrs, etc. from the business owner. Defendant establish the manufacturing company of the trade name called D with major assets, and completed the registration of the business owner on April 2008 under the Defendant’s personal name.

② Around July 2008, the Defendant reported the acquisition of the qualification for the fourth insured, such as E employment insurance, and around that time, E, who worked in D, shall work in addition to regular work, night, holiday work, etc. according to the direction of the Defendant, and received benefits of KRW 500,000 through KRW 1.5 million each month, regardless of the amount of sales.

3. The E does not participate in the operation of the D business or invested funds, and the defendant sold part of the D machinery and used the proceeds from sale to pay taxes to himself, pay factory rents, pay credit card payments, etc. without allocating them to E.

2) The assertion that E retired from office on March 2013 is the ground that E retired from office.