2. The judgment of the court below is a favorable circumstance that the defendant led to the crime of this case, such as the confession of the crime of this case and the fact that the company operated by the defendant went into management difficulties due to the suspension of transactions with the main trader, etc. However, the crime of this case is not paid to the total 18 workers without agreement on the extension of the payment deadline, and it is not good that the crime of this case is not paid in consideration of the number of the above workers and the total amount of unpaid wages, etc., as the defendant did not pay about 120 million won in total to the total 18 workers retired without agreement on the extension of the payment deadline. Since wages and retirement allowances are the core factors that guarantee the basic life of workers, it is a key factor that the payment of wages and retirement allowances must be punished separately under the relevant Acts and subordinate statutes, unlike the non-performance of ordinary debts, it is necessary to punish the defendant who committed the crime of this case. The defendant's agreement with the victim and efforts to pay the unpaid wages, etc., as seen earlier, and the defendant's motive and circumstances that are different from the above crime of this case.

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.