The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (based on factual errors, misapprehension of the legal doctrine, and lack of reasons) the Defendant did not make interim settlement of retirement allowances in force with G workers, and did not pay G a retirement allowance of KRW 1,575,000 to G.

In addition, although the defendant did not give notice of dismissal to workers H, the court below found the defendant not guilty without making sufficient deliberation.

2. Determination

A. In full view of the legislative intent of the interim settlement system for retirement allowances in violation of the Labor Standards Act with respect to G, and the nature of retirement allowances, an interim settlement agreement for retirement allowances is not valid only when an employee actively demands interim settlement. If an interim settlement for retirement allowances was made according to the free will of an individual employee, the interim settlement for retirement allowances should be deemed valid.

(2) In light of the aforementioned legal principles, the Defendant agreed to make interim settlement of retirement allowances for the period of service up to the date of entering a retirement pension and a retirement pension, and paid interim settlement of retirement allowances for the period of service up to the date of entering a retirement pension, based on the following circumstances acknowledged by the evidence duly adopted and investigated by the lower court, in light of the aforementioned legal principles: (a) the Defendant agreed to make interim settlement of retirement allowances for the period of service from around B, 2010 to the date of entering a retirement pension; and (b) G also joined a retirement pension on March 21, 201; and (c) on February 21, 2011, the Defendant signed interim settlement of retirement allowances on February 21, 201 to receive interim settlement of accounts; and (d) the Defendant agreed to make interim settlement of accounts and paid KRW 1,575,000,000 to G and interim retirement allowances.

B. The court below properly cited the violation of the Labor Standards Act with respect to H, and it is recognized by the evidence duly adopted and examined by the court below.