A. The lower court found the Defendant guilty of the part of the instant facts charged, which affected the conclusion of the judgment, on the ground that he/she embezzled the funds of G operated by the Defendant and received both wages and retirement allowances that he/she should receive.

B. The sentence sentenced by the lower court (two years of suspended sentence in 8 months) is too unreasonable.

2. Determination

A. Determination as to the assertion of mistake of facts, as alleged by the Defendant, the employee H embezzled the company’s funds while in charge of the company’s accounting work G.

Even if the defendant's payment of wages and retirement allowances to H cannot be justified, the defendant's above assertion is without merit.

B. It is recognized that the Defendant recognized the instant crime, and that in the case of employees I, H, and J, the amount of unpaid wages and retirement allowances was paid in the distribution procedure of the auction case.

However, the sum of the wages and retirement allowances that the Defendant paid to workers is 19.5 million won, and the Defendant has been punished for violating the Labor Standards Act two times even before the instant case, and the lower court appears to have sentenced to suspended execution in consideration of the fact that the employees received dividends in the distribution procedure. In full view of the Defendant’s age, sex, and environment, the sentence imposed by the lower court is not heavy.

3. Accordingly, 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.