2. The fact that the judgment of the defendant recognized the crime of this case and reflects the wrong determination, and that the defendant's complaint against the L in the same business relationship with his partner is likely to have caused the crime of this case due to the occurrence of dispute with the partner, etc., is favorable to the defendant.

However, according to the circumstances such as the fact that there are many workers who did not pay wages, and the total amount of unpaid wages exceeds 40 million won, the defendant has not been paid the above wages to the previous workers, and the damage to workers has been left unattended for a long time, and the defendant has several previous convictions, etc., the defendant's liability cannot be deemed to be light.

In full view of the above circumstances and the Defendant’s age, sexual conduct, environment, motive, means, and consequence, there is no special change in circumstances that make the sentence different from the original judgment and the punishment different from the sentencing conditions indicated in the records, such as the circumstances after the crime, even if considering the Defendant’s assertion that the above partner actually operated a stock company C and acquired all profits therefrom, the sentence of the lower court is too unreasonable.

Therefore, the defendant's above assertion is without merit.

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.