2. The following are the circumstances favorable to the Defendant: (a) the Defendant recognized the instant crime and reflects his mistake; (b) the Defendant appears to be unable to pay wages, retirement allowances, etc. normally due to the aggravation of business management, etc.

On the other hand, the fact that the defendant has been punished seven times or more for the same crime, the amount of the retirement allowance and wages that the defendant has not paid to him is significant (not less than 22 victims, the total amount not paid, and not less than 20 million won), and the fact that the damage recovery has not been actually achieved is disadvantageous to the defendant.

Considering the above circumstances and other circumstances, such as the character, conduct, environment, motive, means and consequence of the crime, the circumstances after the crime, etc. of this case and the conditions for sentencing as shown in the records and arguments, the sentence of the court below is deemed appropriate as a sentence within the scope of the discretion of sentencing.

Therefore, the defendant's assertion is without merit.

3. In conclusion, the defendant's appeal is without merit, and it is dismissed under Article 364 (6) of the Criminal Procedure Act. It is so decided as per Disposition.