The judgment of the court below is reversed.

A defendant shall be punished by a fine of 500,000 won.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. It is reasonable to deduct the standard transport income from the wages when an employee F, who is a taxi engineer at the time of unauthorized absence from work, is absent from work without permission. As such, the Defendant is not obligated to pay the deducted wages to F and G, and there was no intention to not pay the wages.

B. Under the Act on Special Cases concerning the Restriction of Tax Reduction of Value-Added Tax Amount, a person who works for a general taxi transport business operator has no judicial right to seek the reduction of value-added tax against the transport business operator. Therefore, the Defendant is not obliged to pay it to the worker F and G

2. Judgment on the grounds for appeal by the defendant

A. According to the evidence duly adopted and examined by the lower court, the lower court’s deduction of transportation income at the time of absence from work without permission: ① entering into a labor contract with the taxi transport company, the Defendant’s representative director, E, a taxi transport company (hereinafter “E”) with the employee F, G, and E, which is a taxi engineer; ② under the wage agreement, the amount of wages consists of “fixed pay (basic pay bonus) and performance-based bonus”; ② the amount of fixed wage is determined in the wage calculation table under the wage agreement; ③ the above labor agreement and the wage agreement are determined in a specific amount of fixed wage; ③ if the employee who is a taxi engineer is absent from work without permission, there is no explicit provision that the transportation income is deducted from the wage; and the wage agreement does not provide that the transport income may be referred to the Disciplinary Committee if the employee did not pay the transportation income.

According to the above facts, E is not allowed to deduct the standard transport income from the wages even if the person who is a taxi engineer is absent without permission according to the above labor contract and wage agreement, and the defendant does not have any basis for the labor contract when the worker who is a taxi engineer is absent without permission.