The judgment of the court below is reversed.

The defendant shall disclose the summary of the judgment of innocence against the defendant.

1. The summary of the grounds for appeal is that the defendant failed to pay D wages and charges for the defined contribution plan is determined by the rehabilitation administrator and the pre-inspection commissioner according to the rehabilitation procedure, and thus does not constitute an offense.

2. Summary of the facts charged and the judgment of the court below

A. The gist of the facts charged is that the Defendant is the representative director of C in Yangsan-si and is an employer who runs the gold parts manufacturing business by employing 26 full-time workers as the representative director of C in Yangsan-si.

1) An employer in violation of the Labor Standards Act shall pay wages, compensations, and all other money and valuables within 14 days from the date on which the cause for such payment occurred if a worker dies or retires, and the due date for payment may be extended by agreement between the parties in extenuating circumstances. Nevertheless, the Defendant shall pay the amount of charges and interest for arrears to the account of a defined contribution plan within 14 days from the date on which the cause prescribed by Presidential Decree, such as retirement of the participant of the defined contribution plan, occurs if the employer fails to pay the unpaid amount of 13,076,940 won, including the amount of wages of 6,538,470 won and the amount of wages of D from February 1, 2017 to January 31, 2018.

Provided, That the due date may be extended by an agreement between the parties if any special circumstance exists.

Nevertheless, the Defendant did not pay KRW 23,707,269 in total, including charges for the contribution plan of the above D, KRW 21,123,322, interest for delay, KRW 2583,947, etc. within 14 days from the date of retirement without an agreement between the parties.