2. The fact that the sum of wages and retirement allowances that the Defendant did not pay exceeds 100 million won, the fact that the Defendant was punished for the same kind of crime, etc. is disadvantageous, but there are circumstances that may be considered in light of the circumstances leading to the instant crime, the fact that there are circumstances that the Defendant led to the instant crime, the fact that workers would be able to receive preferential payment of wages and retirement allowances in the auction procedure (this Court X and X213 (Joint))) against the property of M Co., Ltd., and the fact that the employees would be able to receive preferential payment of wages and retirement allowances in the auction procedure (this Court X and X2213 (Joint)). In full view of various sentencing conditions as well as the Defendant’s age and behavior environment, and the circumstances before and after the commission of the

3. If so, the prosecutor's appeal is without merit, and it is dismissed under Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.