The judgment of the court below is reversed.

The sentence of sentence against the defendant shall be suspended.

1. The gist of the prosecutor’s grounds for appeal is that the annual salary contract concluded between E Co., Ltd. (hereinafter “Defendant Company”) and F is invalid, and even if there is a difference between the opinions on the amount of unpaid annual salary, monthly allowance, overtime allowance, holiday work allowance, night work allowance (hereinafter “wages”) and retirement allowance between the Defendant Company and F, the amount calculated according to the data held by the Defendant Company could have been deposited within the due date. In particular, in light of the fact that the Defendant Company paid the corresponding amount on February 17, 2010, the prosecution for monthly allowance, it cannot be said that there is no ground for dispute as to the existence and scope of the obligation to pay wages and retirement allowance as stated in the facts charged in the instant case, the lower court erred by misapprehending the facts or by misapprehending the legal doctrine, thereby acquitted the Defendant.

2. Determination

A. As to overtime work allowances, holiday work allowances, night work allowances, and retirement allowances, the lower court determined that ① Defendant Company entered into an annual salary contract with workers including F each year from April 1, 2006, and the above contract was an inclusive wage system included in the annual salary in addition to basic pay; ② Company employees, such as F, received wages that include various allowances under the above contract; ③ there was no particular objection to such payment method; ③ there was no legal judgment on the restriction of the validity of an annual salary contract in the inclusive wage system even until the time when Defendant Company retires; ④ there was no obligation for the Defendant to pay allowances separately by believing that the annual salary system in the inclusive wage system is valid; ⑤ The above contract was unpaid at an investigative agency after F’s retirement.