2. The judgment of the court below is a favorable case where the defendant led to the confession of the crime of this case, and the defendant's employee retired from the company that had been operated for the first time is distributed a part of the amount of wages (including other money and valuables) that the above company received from the defendant through compulsory execution procedure with respect to each service expense claim against the other company (the third party debtor) under transaction relation, and there is no record of criminal punishment exceeding the previous and fine. However, the crime of this case is a case where the defendant did not pay 85,294,520 won in total for 13 workers retired from office without agreement on the extension of payment deadline, and its nature is not good. The wages and retirement allowances are the key factor to guarantee the basic life of workers, and thus, it is stipulated that the defendant should be punished separately under the relevant Acts and subordinate statutes, unlike ordinary non-performance, the defendant who committed the crime of this case should be punished separately by imprisonment with prison labor for the above workers who were in favor of the defendant, and the defendant's motive to pay the wages in advance.