All appeals filed by prosecutors and defendants are dismissed.

1. Summary of grounds for appeal;

A. The prosecutor (unfair sentencing) of the lower court’s sentence (2 million won in penalty amount) is too unhued and unfair.

B. Defendant 1) misunderstanding of facts and misunderstanding of legal principles, the Defendant entrusted the management of C to the O Co., Ltd., and the substantial management liability is in P Co., Ltd., so the Defendant is not liable to pay wages.

In addition, among one worker, the remaining workers except D, J, K, and N are not subject to the violation of the Labor Standards Act, since there is no legitimate labor contract without the permission of the court for the remaining workers.

2) The lower court’s improper sentencing is too unreasonable.

2. Determination on the Defendant’s misunderstanding of facts and misapprehension of legal principles

A. According to the evidence duly admitted and examined by the lower court and the first instance court, the following facts can be acknowledged.

1) On July 23, 2009, C Co., Ltd. (the representative director, Defendant, hereinafter “C”) was established on July 23, 2009 and engaged in freezing food manufacturing and distribution business in X block.

2) On May 30, 2014, C filed an application for commencement of rehabilitation proceedings with the Cheongju District Court on July 24, 2014 (2002 meeting 5002), but it was determined that there was no possibility of implementing the rehabilitation plan submitted by the debtor, and it was decided to abolish the rehabilitation procedure on February 9, 2015.

3) On June 19, 2015, C entered into a contract with Y (hereinafter “Y”) around June 19, 2015, on the premise that the existing facilities are used as it is, and around that time, C entered into a contract to supply freezing boomed rice, freezing robbbbing, seed mixing, and health-related products. Accordingly, in the event that sales are anticipated to occur in the future, C again entered into the Cheongju District Court on July 20, 2015 (2007 meetings 5007), and was decided to commence rehabilitation proceedings at the above court on August 26, 2015, and the Defendant was appointed as C’s custodian.

4) The Cheongju District Court shall obtain the permission of the court for the conduct of the receiver in making a decision of commencement.