The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In fact-finding workers D agreed to extend the payment date of wages with the Defendant, and waived retirement pay.

B. In light of the legal principles, the Defendant is exempted from liability because there is an inevitable circumstance that the Defendant could not pay wages or retirement allowances.

C. The lower court’s sentence of unreasonable sentencing (fine 1,500,000) is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the court below regarding the assertion of mistake of facts, the defendant did not pay the total of 5,341,930 won of the worker D's wages and retirement allowances of 4,660,260 won within 14 days from the date of worker D's retirement, and the defendant and the worker D did not have any agreement on extension of the payment date of wages between the defendant and D, and they did not have any intention to waive the retirement allowances. Thus, the above argument by the defendant is without merit.

B. The offense of violation of the duty to pay wages and retirement allowances, etc. under Articles 109 and 36 of the Labor Standards Act as to the assertion of misapprehension of the legal doctrine is exempted only when an employer has made the best efforts to pay it. However, the inevitable circumstance, which was unable to be paid within the due date due to financial difficulties due to management failure, etc., is acknowledged in light of social norms. The mere fact that an employer was unable to pay the said amount by receiving financial pressure due

In addition, in determining whether there was an inevitable circumstance in which wages or retirement allowances could not be paid within the prescribed period, the employer is a considerable degree of consent from the standpoint of the retired worker, etc., such as making full efforts to liquidate the wages or retirement allowances to the fullest extent possible in order to promote the stabilization of livelihood of retired worker, etc., or presenting a clear repayment plan and holding a faithful consultation with the worker.