The judgment of the court below is reversed.

Defendant shall be punished by a fine of five million won.

The above fine shall not be paid by the defendant.

1. The gist of the grounds for appeal is that the Defendant did not pay a retirement allowance to the victimized workers, and there is no reason to dispute whether the Defendant is liable to pay a retirement allowance to the victimized workers and the amount thereof.

Nevertheless, the Defendant paid retirement allowances to the victimized workers through interim settlement, and even if the interim settlement is null and void, there is a ground for dispute as to whether the Defendant is liable to pay retirement allowances to the victimized workers and the amount thereof. Therefore, the lower court erred by misapprehending the fact that the Defendant did not have any intention to pay retirement allowances to the victimized workers.

2. The Defendant, as the representative director of C Co., Ltd. (hereinafter “instant company”) in Echeon-si, is an employer who runs a logistics transport business using 30 full-time workers.

When a worker dies or retires, the employer shall pay the wages, compensations, and all other money and 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, the Defendant did not pay the amount of KRW 41,726,322 from the date of retirement within 14 days from the date of retirement without any agreement of the parties to the extension of the due date for payment, as well as KRW 26,339,584, and KRW 15,386,738, which worked from July 1, 2003 to June 30, 201.

3. The lower court’s judgment comprehensively based on the adopted evidence: (i) the instant company concluded an annual salary contract with the employee each year; and (ii) the annual salary contract includes the amount of interim settlement of accounts for retirement allowances in the annual salary contract with the specific amount; and (iii) this.