All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) Of the lower judgment by misapprehending the legal doctrine, the facts charged in the case No. 2012 Godan1132 are identical to the facts charged in the case No. 2012 Godan1132, which became final and conclusive after having been sentenced to a conviction due to the Defendant’s failure to pay wages. As such, the judgment of acquittal should be rendered, and the judgment of acquittal should be rendered. 2) In so determining, the lower court erred by misapprehending the legal doctrine,

① Inasmuch as the Defendant had no criminal intent to acquire by fraud as to the facts charged by the lower judgment that was sentenced to conviction, fraud is not established.

② Even if the lower court’s conviction is recognized as committing the crime of defraudation with respect to the whole of the judgment of conviction, the amount of defraudation with respect to the victim H in paragraph (1) of the judgment of the lower court is not KRW 63,092,00,000, but is equivalent to KRW 33 million, and the amount of defraudation with respect to paragraph (2) J in paragraph (2) of the same Article is not KRW 14,80,000, but is not KRW 6 million.

3) Even if the Defendant was found guilty of the whole facts charged of this case, the lower court’s punishment (one year of imprisonment) is too unreasonable and unfair. (b) In so doing, the part on the victim D of the case of 2012Dadan839 among the lower court’s judgment by mistake of facts or misapprehension of legal principles, including D’s statement, may sufficiently be recognized that the Defendant acquired money as stated in this part of the facts charged, but the lower court acquitted the Defendant by misunderstanding of facts, thereby adversely affecting the conclusion of the judgment.

2) The lower court’s sentence of unreasonable sentencing (one year of imprisonment is too unhued and unreasonable).

2. Determination

A. In light of the determination of the Defendant’s assertion of misapprehension of the legal doctrine, “the employer shall pay wages, compensations, and other benefits within 14 days after the cause for the payment occurred when the employee dies or retires.