The prosecution of this case is dismissed.

1. The summary of the facts charged is that the Defendant is an employer who has been engaged in C, a company located in B, and if the employee retires, he/she was paid retirement allowances within 14 days from the date when the cause for such payment occurred, but he/she did not pay retirement allowances of KRW 29,930,904 of the employee D's retirement allowances from the above workplace from July 1, 200 to May 1, 2014 without any agreement on the extension of the due date.

2. Determination of applicable provisions of Acts: subparagraph 1 and subparagraph 9 of Article 44 of the Guarantee of Workers' Retirement Benefits Act: Judgment dismissing a motion for punishment after a prosecution is instituted against D under the proviso of Article 44 of the Guarantee of Workers' Retirement Benefits Act: Article 327 subparagraph 6 of the Criminal Procedure Act.