The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In fact-finding workers E does not have money and valuables to be paid to the above E even if he received all or some of his wages while entirely managing the accounts of the defendant company, or there were some wages in arrears, etc., since workers E decided to offset the defendant's obligation to the defendant by the amount of KRW 40 million.

Nevertheless, the court below's judgment that found a person guilty of violating the Labor Standards Act on different premise is erroneous, which affected the conclusion of the judgment.

B. The lower court’s sentence of unreasonable sentencing (three million won of fine) is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the lower court, the Defendant stated that there was unpaid wages, etc. for workers E at the time of investigation by the investigative agency. Workers E did not receive a total of 18,113,400 won from October 2015 to February 2016, and retirement allowance of 52,087,000 won. Meanwhile, workers E used the aforementioned retirement allowance and wage claim as automatic bonds to offset the amount of 70,000,000 won, which remains after the company’s partial repayment of 70,000 won, and there is no evidence to deem that there was no dispute between the above E and the above payment of wages or retirement allowances. Accordingly, it is reasonable to view that the Defendant, as stated in the facts charged, did not directly pay wages to workers E with the total of 120,000 won from November 2, 2015 to February 2, 2016.