The sentence of sentence against the defendant shall be suspended.

Punishment of the crime

The Defendant is a representative of the “A Tax Accounting Office” located in Busan-gu, Busan-gu, and is an employer engaged in accounting service business.

The Defendant, while working in the said workplace from June 11, 2005 to October 31, 2012, did not pay KRW 25,373,530 as wages of 64,32 won on July 7, 2012 to D of retired workers from the said workplace, 64,32 won on August 8, 2012, 64,332 won on wages of 64,333 won on September 201, 2013, and the amount of wages of 64,333 won on October 10, 2013, including 25,373 won on retirement allowances and retirement allowances of 21,463,200 won, within 14 days from the date of retirement without an agreement between the parties on the extension of the payment date.

Summary of Evidence

1. Partial statement of the defendant;

1. Partial statement of witness D;

1. Partial statement of each police statement of the defendant, D, and E (including the cross-examination part);

1. Report on investigation results;

1. Details of calculation, such as salary, bonus, wage and salary, statement of remittance, receipt of tax withholding for earned income, details of calculation of retirement allowances, deposit of salary and unpaid amount, detailed statement of data submission of each income and salary, statement of aggregate calculation, statement of retirement pension, report on receipt of retirement pension, details of payment of retirement pension, details of payment for retirement pension, data obtained and reported on each investigation data, receipt of retirement pension and its accompanying data, details of calculation, calculation, including retirement benefits submitted by an complainant, analysis of details of calculation, calculation of retirement allowances claimed by the complainant, details of calculation of retirement allowances

1. Article 109(1) and Article 36 of the Labor Standards Act applicable to criminal facts, and Article 44 Subparag. 1 and Article 9 of the Guarantee of Workers' Retirement Benefits Act (a point of payment of retirement allowances);

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;

1. Selection of an alternative fine for punishment;

1. A fine of two million won to be suspended;

1. Articles 70 (1) and 69 (2) of the Criminal Act (the daily calculation amount: 50,000 won);

1. Article 59(1) of the Criminal Code of the Suspension of Sentence is the first offender, and the retirement allowance division agreement violates Article 8 of the Guarantee of Workers' Retirement Benefits Act, which is a mandatory law.