We reverse the judgment of the court below.

Defendant shall be punished by a fine of 2.7 million won.

The above fine shall not be paid by the defendant.

1. Summary of the grounds for appeal (as to the lower judgment),

A. The Defendant should be exempted from liability due to erroneous determination of facts and misapprehension of legal principles, as he could no longer operate his business due to a State agency’s tort, there are inevitable circumstances under which the employee could not be paid wages and retirement allowances.

B. Each sentence of unfair sentencing (the first judgment of the court below: the fine of 2 million won, and the second judgment: the fine of 700,000 won) of the court below is too unreasonable.

2. Examination ex officio prior to the judgment on the grounds for appeal by the defendant for ex officio determination.

On the judgment of the first and second court which convicted the defendant, the defendant appealeds each of the above cases, and this court consolidateds each of the above cases.

Each of the crimes committed by the Defendant constitutes concurrent crimes under the former part of Article 37 of the Criminal Act and thus, a single sentence should be ruled at the same time pursuant to Article 38 of the Criminal Act, and the above judgment of the court below cannot be maintained as it is.

However, the defendant's assertion of misunderstanding of facts and misapprehension of legal principles is still subject to the judgment of this court.

3. Judgment on misconception of facts and misapprehension of legal principles

A. The employer is exempted from liability for a violation of the duty to pay wages, retirement allowances, etc. within the due date under Articles 112 and 36 of the Labor Standards Act, even though the employer has made the best efforts to pay them. However, the employer is not obligated to pay them early in order to ensure the stability of the livelihood of retired workers, etc., on the sole basis of the fact that the inevitable circumstances such as financial situation due to the failure to pay them within the due date are acknowledged in light of social norms. The employer cannot be exempted from liability for the mere fact that the employer was unable to pay them with pressure due to financial difficulties, etc.