The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

1. Summary of grounds for appeal;

A. The fourth insurance premium, etc. (health and long-term medical care insurance premium, national pension premium, employment insurance premium, worker’s age, resident tax, resident tax, etc.) paid by the Defendant on behalf of the victims who were the victims during the wage payment period by the company operated by the Defendant (hereinafter “income tax, etc.”) shall be deducted from the amount of the Defendant’s delayed payment (i.e., the Defendant and the defense counsel asserted this as unfair grounds for sentencing since it is difficult to accurately calculate the amount of “income tax, etc.” paid by each victim, but this is determined by misapprehending the facts and misapprehension of the legal principles that it is related to the total amount of unpaid wages in violation of the Labor Standards Act).

2. Determination on the misapprehension of facts and misapprehension of legal principles

A. The summary of the facts charged in this part of the facts charged is that “The Defendant is the representative director of D Co., Ltd. located in Ulsan-gun, Ulsan-gun, and runs a construction business with 20 full-time workers.

If an employee dies or retires, the employer shall pay wages, compensations, and other money, valuables, and retirement allowances within 14 days from the date on which the cause for such payment occurred, but the Defendant did not pay wages, retirement allowances, etc. within 14 days from the date of retirement without agreement on the extension of the payment deadline.

In the facts charged, the specific amount of wages, retirement allowances, etc. payable to workers is as follows.

B. The lower court determined that the payment obligation under the Income Tax Act is premised on the beneficiary’s obligation to pay the source tax, and thus, where the beneficiary’s obligation to pay the source tax is not constituted, the payer’s obligation to collect the source tax cannot be established. Article 21 of the Framework Act on National Taxes provides that the beneficiary’s obligation to pay the source tax may not be established.