The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

Provided, That the above punishment shall be imposed for one year from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. Error 1) N andO constitute a business manager who is not an employee under the Labor Standards Act as a person who conducts business without direct command and supervision of the defendant. In other words, N is the original stock company L (hereinafter “L”).

) and partnership business chain Co., Ltd. (hereinafter referred to as “Z”);

A) The Z was the representative of the L, while closing its business, temporarily entered the L. L. In fact, two separate business organizations exist on one roof, and N had the status of an employer responsible for the operation and management in L. Meanwhile, theO is a member of the brand of “T” as the owner of the brand of “T” and is a “M” corporation M (hereinafter referred to as “M”).

A) A person who has established M’s business management officer is not an employee. 2) Since the Defendant has made every effort to pay the instant wage in advance by making multi-faceted efforts, there is no criminal intent or there is a circumstance under which he/she cannot be held responsible for the portion that has not been paid to the victimized workers.

3 Even if the N is a worker and the defendant is responsible, the delayed payment amount is not 46,348,720 won, but 18,379,670 won, as recognized by the lower court, since the wages and retirement allowances for N must be deducted as follows:

(1) The Defendant shall deduct the amount of KRW 100,00,000,000,000,000 won on November 7, 2013, and the aggregate of KRW 1.5 million on April 9, 2014, from N.

(2) 1,061,870 won shall be deducted from the cost of Handphones owned by the N on L owned L.

(3) The embezzlements that N shall be deducted from 2 million won to repay personal debts.

④ Inasmuch as N’s Literacy is not on April 2012 but on June 2012, 2012, the difference between 7,178,280 won and 5.0% wage and 4.2 million won in total, 11,378,280 won in total due to the erroneous calculation of the service period and 4.2 million won in total shall also be deducted.

(5) The amount actually paid by L in the name of N or his/her father shall also be deducted. 12,028,90 won.