The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. Although the part of the amount paid by the Defendant for erroneous determination of facts and misapprehension of legal principles is paid to H as a dividend for H’s investment funds, and the remainder of the amount exceeding KRW 7 million per actual month does not constitute wages under the Labor Standards Act, the lower court erred by misapprehending the facts or by misapprehending the legal doctrine on the interpretation of the scope of wages, thereby adversely affecting the conclusion of the lower judgment on the premise that H’s wages amount to KRW 20 million per month.

B. One year and four months of imprisonment imposed by the lower court on the ground of unfair sentencing is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the lower court, the following facts are acknowledged. (A) The Defendant drafted a labor contract with the term of contract from February 11, 2011 to February 11, 2012, including: (a) the monthly salary of KRW 20 million (15 million until April 30, 201), and the fourth insurance Defendant and H bear half of the amount. (b) The Defendant were to receive KRW 200 million from H as investments; (c) the amount of KRW 20 million was the wage between H and the tax office; (d) the amount of KRW 70 million was the amount of money for investment; and (e) the Defendant reported to the tax office the amount of KRW 20 million to be paid at KRW 10 million; (e) the amount of money to be paid at KRW 200,000,000,000, which was clearly based on the objective agreement between H and the lower court’s determination of the amount of KRW 300,000,00.