The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 5,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. Fact-misunderstanding 1) Although D did not work from October 30, 2009 to July 31, 2012, the lower court found D as having been responsible for the payment of unpaid retirement benefits by deeming D as having worked for the aforementioned period.

2) On August 27, 2013, the Defendant agreed with D on delayed payment of wages. On August 29, 2013, the Defendant drafted a letter of payment containing the obligation to pay D unpaid retirement benefits by December 30, 2013 (i.e., payment of unpaid retirement benefits by December 30, 2013). Therefore, there was an agreement between the parties on the extension of the payment period.

B. The sentence sentenced by the lower court to the Defendant (the penalty amounting to five million won) is too unreasonable.

2. Prior to the judgment on the grounds for appeal by the defendant's ex officio, this Court ex officio examined the reasoning for appeal by the court below. This Court revoked the judgment of the court below which decided to be tried by a simplified trial on the grounds that the confession at the court below was not reliable on the date of the first trial and newly examined the evidence. In this regard, the judgment of the court below was no longer maintained.

However, there is reason to reverse ex officio as above.

Even if the defendant's assertion of misunderstanding the facts is still subject to the judgment of this court, it will be examined below.

3. Judgment on the Defendant’s assertion of mistake of facts

A. First, the following facts and circumstances acknowledged based on the evidence duly adopted and examined by the appellate court as to the first argument, i.e., D, the statement of the purport that the period of service in Daejeon Regional Labor Office was entered from July 2, 2015 to July 31, 2012 and was not paid a retirement allowance, and the Defendant also submitted a written petition including the purport that D was not paid a retirement allowance, from July 2, 2015 to July 31, 2012.