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

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who operated the steel structure C from October 1, 2013 to March 1, 2015.

1. Around November 2013, the Defendant: (a) withheld the health insurance premiums, pension premiums, and employment insurance premiums of the employees under his/her control from the monthly wage pursuant to the National Health Insurance Act, the National Pension Act, the National Pension Act, etc.; and (b) embezzled the amount of health insurance premiums of 1,904,200, pension premiums of 2,466,000, total sum of 4,370,200, and arbitrarily used them as corporate operating expenses, etc. for the sake of November 2013, including the amount of KRW 1,904,200, pension premiums of 2,370,000 for the employees under his/her control, such as victim D, and embezzled the amount of health insurance premiums, pension premiums, employment insurance premiums, and KRW 47,404,910 for the employees under his/her control who

2. Where an employer who is a workplace-based insured person in violation of the National Pension Act receives a pension premium from the Health Insurance Corporation and demands payment thereof, he shall pay the pension premium by the payment deadline.

Nevertheless, even though the Defendant received a demand notice from the head of the National Health Insurance Corporation's branch office to pay the total of KRW 47,265,140 from December 2013 to April 20, 2015, the Defendant failed to pay the pension premium by the payment deadline without justifiable grounds, as shown in the attached Table of Crimes (2).

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. Police suspect interrogation protocol of the accused;

1. Statement to E by the police;

1. Application of the Acts and subordinate statutes governing submission of reports on investigation (the attachment of documents submitted by a suspect as the main document, calculation of pension contributions), written accusation, written accusation, materials on arrears;

1. Relevant Articles 356 and 355(1) of the Criminal Act concerning criminal facts, the choice of punishment, and Articles 128(2)2 and 95(2) of the National Pension Act