The defendant's appeal is dismissed.

1. The lower court dismissed the prosecution as to the portion No. 5 through No. 10 of the crime sight table as indicated in the instant facts charged, and convicted the remainder of the facts charged.

However, the defendant filed an appeal only for the guilty portion among the judgment of the court below on the grounds of misunderstanding of facts or misunderstanding of legal principles and misunderstanding of sentencing, and the dismissal portion of the prosecution was not appealed by both the defendant and the prosecutor, and thus the dismissal portion of the prosecution among the judgment of the court below is separately determined.

2. Summary of reasons for appeal;

A. In light of the facts and legal principles, the Defendant, based on the rehabilitation plan, made every gender and effort for corporate rehabilitation, together with the power to pay retirement allowances to retired workers, so the Defendant is deemed to have a ground for dismissal of liability. However, the lower court erred by misapprehending the facts or by misapprehending the legal doctrine, thereby adversely affecting the conclusion of the judgment.

B. The sentence sentenced by the lower court to the Defendant (five months of imprisonment and one year of suspended sentence) is too unreasonable.

3. Determination

A. As to the assertion of misunderstanding of facts or misapprehension of legal principles, the employer has made best efforts to pay the wages and retirement allowances as prescribed in Articles 112 and 36 of the Labor Standards Act. However, the employer is exempted from liability only when an inevitable circumstance that was unable to be paid within the payment period due to financial difficulties, etc. due to management difficulties, etc. is acknowledged in light of social norms. The employer cannot be exempted from liability merely because the employer was unable to pay the wages or retirement allowances by pressure due to financial difficulties, etc., and the determination of whether there was “inevitable circumstances that could not be paid within the payment period” as to whether there was “the inevitable circumstances in which wages or retirement allowances could not be paid within the payment period.”