Defendant shall be punished by a fine of KRW 1,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The Defendant is a user who runs a real estate development business using two full-time workers under the trade name of “(State) D” in Busan-gu, Busan-gu.

When a worker dies or retires, the employer shall pay the wages, compensations, and other money or valuables within fourteen days after the cause for such payment occurred.

Provided, That the date may be extended by mutual agreement between the parties in extenuating circumstances.

Nevertheless, on August 5, 2016, the Defendant did not pay KRW 5,794,840 of the wages of E, retired workers, within 14 days from the date of retirement without agreement between the parties on the extension of the payment period.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness E;

1. The defendant and his defense counsel's assertion regarding the defendant of the complaint, the standard labor contract, and the defense counsel's assertion that part of the wages has been not paid to the worker. However, the defendant and his defense counsel asserted that the amount of the wages should be deducted from the amount of the wages corresponding to the worker's unfaithful service, such as dismissal, early retirement,

In addition, even if the defendant's assertion is true, unless the worker agrees to the mutual aid with free will, the defendant, the employer, can not unilaterally deduct the amount from the worker's wage claim.

In addition, in principle, the obligation to pay the unpaid income tax collected at source is established at the time of payment of the income amount, and the time of establishment of the recipient's obligation to pay the income tax corresponding thereto.

Therefore, it is naturally possible for the payer to deduct the source tax amount prior to the due date of the income amount, and the scope of income itself is the income subject to the source collection.