The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 700,000.

The defendant does not pay the above fine.

1. The decision of the court below on the summary of the grounds for appeal (a fine of 1.5 million won) is too unreasonable.

2. The judgment that the defendant repents and reflects the defendant's mistake, and that D, a worker employed by the defendant's company, had inflicted economic damage on the company that the defendant operated, and the defendant did not pay retirement allowances on the ground that he could offset D's claim against D's retirement allowance claim, and there are some circumstances that may be taken into account in the motive of the crime of this case, which are favorable to the defendant.

In full view of these circumstances and the conditions of sentencing as shown in the records and arguments, the sentence imposed by the court below is somewhat inappropriate.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit.

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are as stated in each corresponding column of the judgment of the court below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 44 of the Act applicable to facts constituting an offense, and subparagraph 1 of Article 44 of the Guarantee of Workers' Retirement Benefits Act and Article 9 of the same Act;

1. Articles 70 and 69(2) of the former Criminal Act (amended by Act No. 12575, May 14, 2014).

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;