The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal (2 million won of fine) is too unreasonable.

2. Although the defendant asserts that the amount of the non-paid insurance premium, income tax, resident tax, etc. should be deducted from the unpaid wage, the defendant's obligation to pay the income tax withheld under Article 21 (1) 1 of the Framework Act on National Taxes is established at the time of paying the amount of income, in principle, and the corresponding beneficiary's obligation to pay the income tax is established. Thus, the payer cannot collect or deduct the source tax prior to the payment date of the above income amount, and the scope of income cannot be said to be reduced from the amount of the source tax as a matter of course (see, e.g., Supreme Court Decision 91Da38075, May 26, 1992). The defendant asserted that the amount of the non-paid insurance premium, food, and the company's goods should be deducted from the amount of the non-paid wage. However, there is no evidence to prove that he acquired the above money and goods, even if he acquired it, the defendant's assertion that the defendant's act of character and behavior, etc. after considering the above circumstances, cannot be justified.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit. It is so decided as per Disposition.