The defendant's appeal is dismissed.

1. The summary of the grounds for appeal, E, from April 26, 2010 to June 9, 2012, working for the Defendant Company D (hereinafter “D”), which was operated by the Defendant. The Defendant, under an agreement between E and the Defendant, paid a monthly retirement allowance in installments whenever he/she pays the amount of the retirement allowance to be paid along with his/her monthly salary, and paid the remainder KRW 3,005,203 of the retirement allowance on May 12, 2012, and completed the payment of the retirement allowance to E by paying one million won to E on June 6, 2012 (from June 1 to June 9, 2012).

Nevertheless, the judgment of the court below which found the Defendant guilty of the facts charged of this case is erroneous and adversely affected by the judgment.

2. Determination

A. According to the evidence duly adopted and examined by the court below, the defendant is for the purpose of saving section wholesale and retail business; D's representative director who is ten workers; E's work for the defendant from April 26, 2010 to June 9, 2012; E's employment contract was not made at the time of entry into D; E's payment of wages was made at the end of every month; E's payment of wages was made at the end of two months; E's payment was made at the end of March; E's payment was made at the end of March 3, 2012 to 4 million won from March 3, 2012; E's payment was made at the end of March 207; and accordingly, the amount of wages that the defendant received after deducting various insurance premiums from March 2, 2012 to March 3, 207; and the amount of wages paid at the end of 203,737,620 won from March 1, 2012 to March 27, 2007.