The sentence of sentence against the defendant shall be suspended.

Punishment of the crime

When a worker retires, an employer shall pay wages, compensations, and other money or valuables within 14 days after the cause for such payment occurred.

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

The Defendant was the representative director of E, a stock company with the place of business of 1002 of the former D Building during Ansan-si, and was employed by the said company from June 1, 2016 to April 8, 2017, and was retired from the said company and did not pay KRW 9,64,501,00 in total, including KRW 3,846,100, pro rata wage of March 2017, and KRW 3,846,100, pro rata wage of April 1, 2017, KRW 1,012,131, and KRW 940,170,000 as of the end of the year 2016, without agreement on the extension of the payment period between the parties.

Summary of Evidence

1. Partial statement of the defendant;

1. Statement made by the police reporter with respect to the F;

1. The defendant's defense counsel asserts that the amount of tax collected at source should be deducted from the overdue wages.

However, in principle, it is established when income is paid, and there is also the time when the recipient's obligation to pay income tax is established.

As such, the payer cannot deduct the source tax amount prior to the payment date of the above income amount, and the scope of income itself is the income subject to the source collection, and the scope of income does not automatically reduce the source tax amount (see, e.g., Supreme Court Decision 94Da23180, Sept. 23, 1994). Such legal doctrine likewise applies to the mutual aid for the collection of national pension insurance premiums, national health insurance premiums, and employment insurance premiums (see, e.g., Supreme Court Decision 2012Da85472, Feb. 12, 2015). As such, in calculating the overdue wages in the case of violation of the Labor Standards Act, the above legal doctrine is applied, as it is, in calculating the overdue wages in the case of violation of the Labor Standards Act. Therefore, the aforementioned assertion is without merit)

Application of Statutes

1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;