A defendant shall be punished by imprisonment for not less than eight months.

Of the facts charged, the detailed statement (1) of the individual delinquent money and valuables in arrears in attached Form 7910 shall be made annually.

Punishment of the crime

1. The Defendant, “2014 Highest 7910,” is an employer who runs a civil engineering and design service business while operating O in F, Changwon-si M 524, Changwon-si, J and Dong Young-si N101, Inc., located in 13th floor of the L building in Busan Northern-gu.

The Defendant, who violated the obligation to liquidate money and valuables to employees of F Co., Ltd., is working in F Co., Ltd. from December 24, 2012 to December 24, 2013.

Without agreement on the extension of the due date for payment between the parties, the victim P did not pay the total of 13,881,910 won of the wages and retirement allowances within 14 days from the date of the above P's retirement, and did not pay the victim four wages and retirement allowances (no retirement allowances are available once a year) within 14 days from the date of the victim's retirement without agreement on the extension of the due date for payment between the parties concerned.

B. The Defendant violated his/her duty to liquidate money and valuables to his/her employees from March 25, 2013 to October 31, 2013 is working at the J Co., Ltd. (J).

Without agreement between the parties on the extension of the due date for payment, the victim Q’s wages of KRW 2,142,020 was not paid within 14 days from the retirement date of the above Q, and the victim’s wages and retirement allowances (no retirement allowances are annually available) were not paid within 14 days from the date of retirement of the victims without agreement between the parties on the extension of the due date for payment.

C. The Defendant, who violated the duty to liquidate money and valuables to his employees, was working in O from April 1, 2012 to March 31, 2013.

Without agreement on the extension of the due date for payment between the parties, 1,769,230 won of the retirement allowance of the retired victim is not paid within 14 days from the date of the retirement of the said R, as well as a detailed statement of the amount in arrears by each individual (3).