2. Prior to the instant crime, there are no other criminal records against the Defendant prior to the instant crime, and the Defendant appears to have failed to pay wages and retirement allowances to the victimized workers as it was difficult to operate the company, and there are some circumstances to consider in the course of the instant crime. However, the total amount of wages and retirement allowances delayed by the Defendant reaches 48 million won, and the circumstances that actively endeavored to pay wages and retirement allowances in arrears by the victimized workers do not seem to have been peep. In full view of the Defendant’s age, the circumstances leading up to the instant crime, the means and consequence of the instant crime, the circumstances before and after the instant crime, etc., the lower court’s punishment is too unreasonable.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit. It is so decided as per Disposition.