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

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

Punishment of the crime

The Defendant, as the representative D in Daejeon-gu, is an employer who is a full-time worker and has engaged in the business of installing freezing equipment using three full-time workers.

The Defendant, in collusion with D business E on January 27, 2014, submitted to the Government a list of total tax invoices by seller, stating to the effect that D had not purchased goods or services from F during the period of February 2013, the Defendant received from F the total amount of KRW 1,150,000,000 in tax invoices via E, even though D had not purchased goods or services from F during the period of February 2013.

"2015 High Doz. 1330"

1. When a worker dies or retires, the employer of the violation of money or valuables shall pay him/her wages, compensations, or other money or valuables within fourteen days after the cause for such payment occurred;

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

Nevertheless, the Defendant did not pay KRW 900,000 of the retired workers G wages within 14 days from the date of retirement without an agreement on the extension of the payment period between the parties, as the case may be, from July 2, 2013 to August 6, 2013.

2. An employer who has clearly violated the working conditions shall clearly state wages, prescribed working hours, holidays under Article 55, annual paid leaves under Article 60, and other working conditions prescribed by Presidential Decree to workers when concluding a labor contract, and shall deliver written statements in which the constituent items, calculation method, payment method, prescribed working hours, holidays under Article 55, and matters concerning annual paid leaves under Article 60 are specified;

Nevertheless, the defendant employed in the above workplace as a freezing machine installation company and signed a labor contract on July 2, 2013 with G workers G, and on July 2, 2013, the defendant is related to the constituent items, calculation method, payment method, prescribed working hours, holidays under Article 55, and annual paid leave under Article 60.