The judgment of the court below is reversed.

The defendant shall be innocent.

1. Summary of grounds for appeal;

A. It is true that the Defendant did not pay 36,006,027 won in total as wages and retirement pay (hereinafter “wages, etc.”) as stated in the facts constituting an offense in the lower judgment.

However, D received 91,371,060 won from the company at the time of retirement, and there was a situation in which it embezzled the amount equivalent to the 835,281 bill in China with respect to the Chinese corporation. Accordingly, the defendant ordered D to settle the unpaid wages, etc. and the above loans, and to attend the disciplinary committee and explain the embezzlement facts in the Chinese corporation, and dismissed D on May 21, 2012 as D rejected this.

After that, D filed a complaint from the Defendant due to occupational embezzlement, etc., and D filed a complaint on June 9, 2014, on the ground of the unpaid wages, etc.

In light of these circumstances, since there is a ground for dispute over the existence and scope of the defendant's obligation to pay wages, etc., it cannot be deemed that the defendant has intention to pay wages, etc., and there is justifiable reason for the defendant to believe that he does not have the obligation to pay wages, etc.

B. The lower court’s sentence of unreasonable sentencing (three million won of fine) is too unreasonable.

2. The Defendant in the facts charged in the instant case is the employer who engages in the art business by employing one full-time worker as the representative of the “C” located in Seongbuk-gu, Sungnam-si.

1. The Defendant did not pay KRW 31,400,000 in total, as well as KRW 700,000 in the D’s wage for January 1, 2008 to March 31, 2012, as well as KRW 31,40,00 in total, as “the details of personal arrears” in the above workplace, within 14 days from the date of retirement without an agreement on the extension of the payment date between the parties concerned.

2. The Defendant shall pay KRW 4,606,027 of D’s retirement pay from June 1, 2008 to March 31, 2012 at the same place of business within 14 days from the date of retirement without agreement between the parties on the extension of the due date.