2. According to the evidence duly adopted and examined by the court below and the records of this case, the circumstances are recognized, such as the fact that the defendant has recognized all of the crimes, is endeavoring to reach an agreement, and some of the past criminal records have not been used for the same kind of

Meanwhile, considering the circumstances such as the fact that the Defendant’s total sum of wages and retirement allowances that the Defendant did not pay to his/her employees exceeds KRW 50 million (the scope of punishment recommended according to the sentencing guidelines: 6 months to 1 year), and the period of delay is shorter, the Defendant’s punishment is too unreasonable on the ground that the lower court’s punishment is too unreasonable, in full view of the circumstances leading up to the instant crime, the Defendant’s character and conduct, environment, and career, and various sentencing conditions as shown in the instant records and arguments, such as the background of the instant crime, Defendant’

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.