2. The circumstances that are favorable to the Defendant include: (a) the Defendant appears to have the attitude of recognizing and opposing all of his/her criminal acts; (b) the Defendant is a primary offender with no criminal punishment; (c) the employees appear to have recovered all of the unpaid retirement allowances; and (d) some of the circumstances that the Defendant did not pay retirement allowances exist.

However, in full view of all the sentencing conditions stated in the records of this case, including the fact that the act of delayed payment of retirement pay is a crime that may disturb the basic life of workers and threaten their family's survival, the total amount of unpaid retirement pay reaches 32 million won, the fact that it does not reach an agreement with workers, and the defendant's age, sexual conduct, environment, motive and circumstance leading to the crime, and circumstances after the crime, etc., it is difficult to see that the sentencing of the court below is unfair because it is too too too large and it is difficult to see that the above argument by the defendant 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.