The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (the assertion that the defendant was not the user of F by mistake or misunderstanding the legal principles was withdrawn)

The defendant had no intention to pay wages and retirement allowances as stated in the facts constituting the crime in the judgment below, and due to the embezzlement of G, a person in charge of accounting at the time, the finance of the Association of this case was advanced and failed to pay retirement allowances. Thus, there is a reason to reject liability because it is no longer possible to expect lawful acts or there is an inevitable circumstance.

2. In light of the following circumstances that can be acknowledged by the lower court’s judgment and the evidence duly admitted and investigated by the court below, the Defendant can be found to have intentionally failed to settle the wages and retirement allowances to F as stated in the facts constituting the crime in the lower judgment, and it is difficult to view that the Defendant has the grounds for excluding liability.

A. The Defendant is the chairman of the E, an incorporated association (hereinafter “instant Association”).

F has prepared the instant association and the instant employment contract, and the Defendant, a representative of the instant association, is obligated to pay wages and retirement allowances to F as an employer.

However, the defendant argued in the investigative agency and the court below that he was not obligated to deny his status as an employer and pay F wages and retirement allowances to F.

Therefore, the defendant seems to have no intention to pay wages and retirement allowances to F even at the time when F retires.

(b) there is no evidence to prove that the Defendant has made efforts to consult with the F in good faith with respect to F’s wages and retirement allowances, or to lead such consultation.

(c)

G, a person in charge of accounting of the instant Association, was found guilty of embezzlement of approximately KRW 1 billion from April 1, 2008 to July 22, 2015, and was sentenced to three years of suspension of execution on March 23, 2018, and the judgment became final and conclusive on March 31, 2018.

However, this case.