The judgment of the first instance is reversed.

The sentence of sentence against the defendant shall be suspended.

1. The summary of the grounds for appeal (the factual errors and misapprehension of the legal principle) is unreasonable to impose criminal liability on the defendant for reasons of wages and retirement allowances not paid.

(1) The defendant found that he did not withhold income tax and resident tax 8,759,125 won for gift certificates paid to F in the past as a withholding agent and then deducted it from retirement allowances at the latest, and there is good reason for not paying retirement allowances equivalent to the above amount.

(2) The F was unable to liquidate wages and retirement allowances within the statutory period, because the F had escaped after the written resignation was presented.

(3) As retirement allowances for which payment has been reserved are paid on March 8, 2013 in accordance with the court's decision of performance recommendation, punishing the defendant is contrary to the principle of trust and good faith.

④ Since the Defendant’s E Co., Ltd. (hereinafter “E”) is a subsidiary of G, an incorporated foundation, the Defendant was bound to comply with the decision of the G executive organ, which states that F should not pay retirement allowances to F.

2. Determination

A. As to the Defendant’s assertion: (a) there is no evidence to acknowledge that F was paid for gift certificates equivalent to KRW 8,759,125 from E as remuneration; (b) there is no consent from F to withholding income tax and resident tax; and (c) E paid the said KRW 8,759,125 to F on March 8, 2013 according to the court’s recommendation decision following F’s filing of a lawsuit, it cannot be deemed that there is a justifiable reason for the Defendant to not pay wages and retirement allowances equivalent to KRW 8,759,125.

(2) As to the assertion, even if the F did not contact after the submission of the resignation letter, insofar as the payment of wages and retirement allowances could have been made by depositing in the account, etc., the obligation to pay wages and retirement allowances within the statutory period may not be exempted.

(3) On the assertion, the date of retirement.