All the judgment below against the Defendants is reversed.

Defendants are innocent.

1. Grounds for appeal (legal scenarios, unreasonable sentencing)

A. The "justifiable cause" under Article 128 (2) 2 of the National Pension Act includes the reason why it is practically difficult to pay pension contributions, such as the economic situation of the person liable for payment of pension contributions, and Defendant B was unable to receive construction payment equivalent to KRW 6 billion due to the commencement of rehabilitation procedures for L Co., Ltd. which is a main trading company, and there is a justifiable reason for not paying pension contributions, such as rapid aggravation of financial status. Therefore, the judgment of the court below which found Defendant guilty of the facts charged in this case on the premise that there is no justifiable reason.

B. The lower court’s sentence against the Defendants on unreasonable sentencing (the Defendant A’s imprisonment, the suspended sentence of two years, and the Defendant B’s fine of eight million won) is too unreasonable.

2. Judgment on misapprehension of legal principles

A. Summary of the facts charged 1) Defendant A is the representative director of Songpa-gu Seoul Building C and the public engineering and construction business under subparagraph D. Upon receipt of a demand notice from the National Health Insurance Corporation to pay pension premiums, the employer, who is a workplace subscriber of the National Pension Service, must pay the pension premiums by the payment deadline. Nevertheless, the Defendant did not pay the Defendant’s total pension premiums within 23,94,760 won from September 21, 2016 to October 10, 2016, despite being urged to pay KRW 23,94,760 for the total pension premiums from September 2016 to December 10, 2016, including that the Defendant did not pay KRW 23,94,760 from September 22, 2016 to November 22, 2017, after receiving a demand notice as stated in the attached Table B, B(1) and (2).