However, since the prosecutor filed an appeal only against the conviction except the above dismissed part among the judgment of the court of first instance, the dismissed part was separated and finalized as it is.

Therefore, the scope of this court's adjudication is limited to the conviction part of the first judgment and the second judgment of the court below.

2. Summary of grounds for appeal;

A. The prosecutor of the first instance judgment (with respect to the conviction part of the first instance judgment, unreasonable sentencing is unfair)’s punishment (two months of imprisonment and two years of suspended execution) is too uneasible and unfair.

B. The Defendant (the judgment of the court below of the second instance) is exempted since there are inevitable circumstances in which the Defendant was unable to pay wages and retirement allowances to the Defendant.

(2) The punishment of the lower court’s judgment on the grounds of unfair sentencing (three million won by fine) is too unreasonable.

3. Determination

A. The prosecutor’s grounds for appeal are recognized that the circumstance that the defendant was punished for the same kind of crime and that the total amount of unpaid wages and retirement allowances exceeds 220 million won is a large amount of money.

However, in full view of the following circumstances: (a) the Defendant recognized the commission of crime; (b) the Defendant appears to have made efforts to pay wages and retirement allowances to workers; (c) there is no record of heavy punishment exceeding the fine; and (d) other circumstances, such as the Defendant’s age, character and conduct, motive, means and consequence of the crime; and (c) the circumstances after the crime, etc., which are the conditions of sentencing specified in the instant records and pleadings, the first instance court’s punishment is too unjustifiable and unreasonable.

The prosecutor's above assertion cannot be accepted.

(b) the defendant;