The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

1. Summary of grounds for appeal;

가. 사실 오인 내지 법리 오해 ⑴ 근로 기준법위반 및 근로자 퇴직 급여 보장법위반의 점에 대하여 ㈎ E은 피고 인과 사이에 근로 관계로서의 종속성이 없었으므로 근로자에 해당하지 아니한다.

㈏ 피고인은 E 과 사이에 매월 400만 원의 퇴직금을 월 급여에 포함해서 선지급하기로 약정하여 E에게 위 퇴직금을 포함한 월 급여 2,500만 원을 지급하였다( 이하 ‘ 이 사건 퇴직금 분할 지급 약정’ 이라고 한다). 따라서 E에 대한 평균임금을 산정함에 있어 위 퇴직금 상당액 400만 원이 공제되어야 하고, 피고인은 이 사건 퇴직금 분할 지급 약정에 따른 월 급여를 지급함으로써 E에 대한 퇴직금을 이미 지급하였다고

It is reasonable to view it.

Doh on the fraud, the victim H was operated by the defendant and the defendant at the time

D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D D with the Defendant, with knowledge that the financial conditions are not good.

In addition, if the defendant continued to operate the K Dental as above, it was possible for the victim to fully repay 200 million won investment funds to the victim, but the victim could not arbitrarily close the K D Dental on December 24, 2013 and could not change it.

Therefore, as stated in the facts charged in the instant case, the Defendant did not defraud the victim with KRW 200 million as the borrowed money.

B. Sentencing 1 Deliberation Punishment (two years of imprisonment) is too unreasonable.

2. In the facts charged against the violation of the Labor Standards Act and the violation of the Guarantee of Workers’ Retirement Benefits Act, the prosecutor applied for the amendment of the indictment to “wages of KRW 59,020,000 and KRW 32,867,349,” among the facts charged as to the violation of the Labor Standards Act and the violation of the Guarantee of Workers’ Retirement Benefits Act,” the portion of “wages of KRW 75,686,667 and the retirement allowances of KRW 39,200” was changed to “wages of KRW 59,020,00

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