The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 900,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. As the Defendant concluded a comprehensive wage contract with E, there is no overtime work allowance to be paid.

B. Even if a comprehensive wage contract cannot be deemed to have been concluded, since E was frequently dismissed, early leave, or outing from time to time, that time should be excluded from working hours, and due to E’s work even after 17:00, it is difficult to regard it as having been engaged in extended work. Even if it is deemed an extended work, that time is a meal time from 17:00 to 17:30, and thus, it should be excluded from extended work hours.

(c)

There is an extended working allowance to be paid by the defendant to E.

Even in light of all the circumstances, there is no intention for the defendant, because there is a ground for dispute about the existence and scope of the obligation to pay overtime work allowances.

(d)

Therefore, there is an error of misunderstanding of facts and misunderstanding of legal principles that the court below convicted the Defendant of violation of the Labor Standards Act due to the payment of overtime work allowances (criminal facts No. 2 of the judgment below).

2. Determination on the assertion that an inclusive wage contract was concluded

A. Whether an agreement was made on the comprehensive wage system with the content that the sum of the allowances is determined as monthly wage or daily wage without calculating the basic wage in advance, or that a certain amount is paid as allowances ought to be determined specifically by comprehensively taking into account all the circumstances, including working hours, forms and nature of the work, units of wage calculation, organization agreement and details of the rules of employment, and actual conditions of the same workplace.

At this time, the comprehensive wage agreement by implied agreement was established even though it did not expressly state the purport that it is an inclusive wage in the organization agreement, the rules of employment and the labor contract.

In order to be recognized, it is difficult to accurately calculate the actual working hours due to the unique characteristics of the form of work, or it is possible to provide a certain overtime holiday work.