1. The defendant shall pay to the plaintiff the amount of KRW 160,594,850 as well as the amount of KRW 143,280,180 among them from August 10, 2005 to the date of full payment.

1. Determination on the cause of the claim

A. Comprehensively taking account of the purport of each statement in Gap evidence Nos. 1 through 7, the defendant paid 191,626,890 won in total with the wages of 54 employees, including D et al. who are employees of the defendant's workplace, and part of the wages and retirement allowances for three years in total, with the amount equivalent to 191,626,890 won in total, the defendant suspended and discontinued its business on Nov. 9, 2004; the defendant sent the plaintiff a notice of recognition of bankruptcy, etc. at the labor office located in Daegu Northern Northern District Labor Office on Jan. 25, 2005; the plaintiff, who is entrusted with the business by the Minister of Employment and Labor under the Wage Claim Guarantee Act, sent the plaintiff a notice of recognition of bankruptcy, etc. to the plaintiff on Feb. 3, 2005; the fact that the plaintiff received damages for late payment from the defendant on Feb. 3, 2005; and the fact that the plaintiff received damages for late payment from the plaintiff.

B. Under Article 8(1) of the Wage Claim Guarantee Act, the Plaintiff is liable to pay the Plaintiff a total of KRW 160,594,850 (=143,280,180,180, KRW 17,314,670) and delay damages, except in extenuating circumstances.

2. Judgment on the defendant's assertion

A. The Defendant asserts to the effect that, on July 15, 2011, Daegu District Court Decision 2010Hadan6846 decided bankrupt and 2010Ma6846 decided exemption, the Defendant was also exempted from the obligation to repay substitute payments to the Plaintiff.

B. However, in the case of wages, retirement allowances, and accident compensation for workers, the debtor is reinstated.