The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10 million.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. In 2016, the Plaintiff’s demand for refund due to the Plaintiff’s golf membership maturity due to the Plaintiff’s misunderstanding of the legal doctrine and the Plaintiff’s demand for refund was voluntarily set off, and the Plaintiff’s funds were light, and the overdue payment of wages occurred. This constitutes grounds for dismissal of liability.

B. The sentence sentenced by the lower court to the Defendant (eight months of imprisonment and two years of suspended sentence) is too unreasonable.

2. Determination

A. As to the assertion of misapprehension of the legal principles, an employer is exempted from liability only when the employer has made best efforts to pay wages and retirement allowances in accordance with the Labor Standards Act, but the employer was unable to pay such wages and retirement allowances within the due date due to financial difficulties, etc. in light of social norms. The employer cannot be exempted from liability merely because the employer was forced to pay them due to financial difficulties, etc. In determining whether there was an inevitable circumstance in which the employer could not pay wages or retirement allowances within the due date. In order to promote the stabilization of the livelihood of retired workers, etc., the lower court acknowledged that the employer made best efforts to pay for early liquidation of wages and retirement allowances to the maximum extent possible or agreed with the worker in good faith, etc., and whether the measures that can be objectively assessed as being acceptable from the standpoint of the retired workers, etc. were being taken to the extent that the demand for reimbursement was made based on the evidence adopted by the company A in light of the following facts: (see, e.g., Supreme Court Decision 201Do10139, Nov. 10, 2010).

However, as seen earlier.