The prosecutor's appeal is dismissed.

1. Summary of grounds for appeal;

A. 184,370 won, which was not received by misunderstanding of facts G, was generated at the beginning of 2013 as a refund for year-end settlement in 2012, and the Defendant was an employer at the beginning of 2013, and thus, the Defendant was the employer, and thus, the lower court acquitted the Defendant, and thus, the lower court erred by misapprehending the facts.

B. The court below found the defendant not guilty on the part of the remaining workers' wages and retirement allowances, except G, even though the defendant made the best efforts to pay the wages and retirement allowances. However, the court below found the defendant not guilty on the ground that there was an inevitable circumstance that the defendant could not be paid within the due date due to financial difficulties due to management failure, but it cannot be found that the defendant's act alone was not sufficient

2. Determination

A. Articles 109(1) and 36 of the Labor Standards Act, which are the legal provisions applied by the prosecutor in the course of instituting a suit for determination of mistake, provide that if an employee retires, the employer shall pay all money and valuables, such as wages, within 14 days from the time when the cause for payment occurred, and if the employee violates this provision, the employer shall be punished by imprisonment for not more than three years or by a fine not exceeding twenty million won. The violation of the Labor Standards Act due to delayed payment of wages, etc. is established when 14 days elapse from the date when the cause for payment occurred. If the employer is a legal entity, the representative who has the authority to pay wages, etc. after the expiration of the said 14 days, loses the said authority before the lapse of 14 days, or the person who has acquired the said authority after the expiration of 14 days, shall not be liable for the crime unless there are any special circumstances.