The judgment of the court below is reversed.

The sentence of sentence against the defendant shall be suspended.

1. The summary of the grounds for appeal is as follows: ① the calculation of wages and retirement allowances was partially erroneous and the part of the amount that was not paid as wages constitutes retirement reserve; ② there was no annual leave allowance to be paid by D due to the use of annual leave beyond D; ③ since D’s labor income tax was paid by proxy, the wage balance, retirement allowance, etc. (hereinafter “wages, etc.”) was not paid to settle it; however, the lower court convicting the Defendant of the facts charged and adversely affected the conclusion of the judgment.

2. Determination

A. As to the assertion regarding mistake of facts, the Defendant asserted that the amount of the first retirement reserve is KRW 357,219 on June 2013 and KRW 460,00 on July 2013, 200 on the ground that, under the agreement between the company and daily workers, 10% of the total daily amount from June 2013 should be accumulated as the retirement reserve and paid at the time of retirement. The amount of wages on August 2013 is not 2,828,286,701, and retirement allowances is 13,071,524, and the amount of retirement allowances is 10,918,341 won after deducting the retirement reserve. However, according to the evidence duly examined by the lower court, the Defendant did not appear to have made a special provision regarding the above retirement allowance payment under the collective agreement between the Defendant and his/her daily workers, and thus, it cannot be deemed that there was no ground to acknowledge that the aforementioned amount was part of the retirement allowance reserve funds under the agreement.