The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. misunderstanding of facts and misunderstanding of legal principles made best efforts to pay wages and retirement allowances to E, but the Defendant is held liable on the ground that there were inevitable circumstances, such as the commencement, abolition, and subsequent declaration of bankruptcy, etc. of rehabilitation procedures for the Defendant’s management D Co., Ltd. (hereinafter “D”).

B. The sentence imposed by the lower court on the grounds of unreasonable sentencing (two million won of fine) is too unreasonable.

2. Determination

A. In determining whether there is an inevitable circumstance in which an employer could not pay wages or retirement allowances within the due date under Article 109(1) and 36 of the Labor Standards Act and Article 44 subparag. 1 and 9 of the Guarantee of Workers' Retirement Benefits Act, the employer has made the best efforts to pay them. However, in light of social norms, the employer is exempted from liability only when the inevitable circumstances, such as financial situation due to the failure to pay them within the due date, etc. due to the failure of management, etc., are acknowledged to exist, and the employer cannot be exempted from liability merely because it was impossible for the employer to receive financial pressure due to the failure of management, etc., and in determining whether there was “inevitable circumstances in which wages or retirement allowances could not be paid within the due date.” In order to promote the stability of the livelihood of the retired worker, etc., the employer may make maximum efforts to pay them early, present a future repayment plan clearly, and consult with the worker in good faith, etc., and whether measures can be objectively assessed as a considerable level from the standpoint of the retired

(see, e.g., Supreme Court Decision 2005Do9230, Feb. 9, 2006). The evidence duly adopted and examined by the court below and the following circumstances, i.e., the following circumstances recognized by the court below. D.