The defendant shall be innocent.

1. The Defendant, in the facts charged, is the E representative director of the Co., Ltd., E in the judgment below, who ordinarily employs 50 workers and operates a comprehensive construction business.

When a worker retires, the employer shall pay the retirement allowance within fourteen days after the cause for such payment occurred.

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

Nevertheless, the defendant is working for the chief and director in the above workplace from October 1, 1995 to June 30, 2010.

The retirement allowance of retired F (ma, 46 years old) was not paid 5,345,934 won within 14 days from the date of retirement, which is the date of the occurrence of the cause for payment, without any agreement between the parties to the extension of the due date.

2. Determination

A. Article 8(1) of the Guarantee of Workers' Retirement Benefits Act (hereinafter referred to as the "Act") provides that "an employer who intends to establish a retirement allowance system shall establish a system by which an employee may pay an amount of average wages of not less than 30 days for each year of his/her continuous employment as retirement allowance to the retired employee." Paragraph (2) of the same Article provides that "Notwithstanding the provisions of paragraph (1), an employer may, upon a request of the employee, settle accounts and pay the retirement allowance for the period of his/her continuous employment before his/her retirement."

The phrase “retirement allowance” under the above provision is a lump sum payment when an employer has worked for at least one year and has worked for at least one year as basic financial resources. As such, in essence, the right to claim the payment of retirement allowance has the nature of a later-paid wage (see, e.g., Supreme Court Decision 2004Da8333, Mar. 30, 2007). Thus, there is no room to arise during the period of the existence of a labor contract, unless the right to claim the payment of such retirement allowance is valid as an interim settlement.

Therefore, employer and user.