Defendant shall be punished by a fine of one million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

The defendant is the representative of the tax accounting corporation D, 1402, Jung-gu, Seoul, who ordinarily employs seven workers and operates a service business (certified tax accountant).

1. Where a worker dies or retires, an employer who is not paid wages shall pay the wages, compensations, and other money or valuables within 14 days after the cause for such payment occurred;

Provided, That in special circumstances, the date may be extended by mutual agreement between the parties.

Nevertheless, the Defendant served as a tax assistance from August 27, 2015 to September 9, 2016 in the said workplace and did not pay KRW 1,341,930 of the retired workers E’ wage in August 2016, 2016, KRW 450,000 of the wages, KRW 90,000 of the bonus in September 2016, KRW 2,691,930 of the said workplace, and KRW 2,691,930 of the said workplace from July 1, 2016 to October 11, 2016, KRW 294,145 of the retired workers’ wage in October 2016, within 14 days from the date of retirement without an agreement between the respective parties on the extension of the payment period.

2. An employer who has not given a labor contract shall clearly state wages, prescribed working hours, holidays pursuant to Article 55 of the Labor Standards Act, annual paid leaves pursuant to Article 60 of the Labor Standards Act, and other working conditions prescribed by Presidential Decree to workers when concluding a labor contract, and deliver written statements specifying the matters concerning the composition, calculation method, payment method, prescribed working hours, holidays and annual paid leaves;

Nevertheless, the defendant did not issue a document stating the composition items calculation method, payment method, prescribed working hours, holidays pursuant to Article 55 of the Labor Standards Act, and annual paid leaves pursuant to Article 60 of the Labor Standards Act, when concluding a labor contract on July 1, 2016 with F that the defendant agreed to work as a subsidy for tax affairs in the above workplace.

3. Where an employer who has not paid a retirement allowance retires, the reasons for such payment.