The guilty portion shall be reversed.

Defendant shall be punished by a fine of two million won.

The above fine shall be imposed on the defendant.

2. Of the facts charged against the Defendant, the lower court dismissed the public prosecution regarding the violation of the Act on the Guarantee of Workers' Retirement Benefits and the violation of the Act on the Guarantee of Workers' Retirement Benefits and the Guarantee of Workers' Retirement Benefits against Workers by Individual, 1, 3 through 41, 43 through 83, 85 through 100, 200 and 2018 Nos. 1 through 41, 43 through 83, 85 through 100, 2017, 3, 159, 751, 914, 1234, 1234, 1234, and 1, 2017, 3, 43 through 83, and 85 through 100, and 3, 2018.

Therefore, since only the defendant appealed against the guilty part, the dismissed part was separated from the Do of the appeal period, and it was excluded from the scope of the judgment of this court.

Therefore, the scope of this court's judgment against the defendant is limited to the guilty part of the judgment below.

3. In light of the fact that the accused was in arrears with a considerable amount of money and valuables, such as bonuses and retirement allowances, for a considerable period of time, the liability for the relevant crime is not weak.

However, the defendant seems to have recognized all of the crimes of this case and opposed to it.

The defendant made efforts to pay wages and retirement allowances to the victims so far, and most of them were paid (the defendant paid to the victim M& Q in the first instance) and submitted a written agreement with the victim N, P, andO that they do not want to be punished.

The defendant is an elementary offender who has no record of criminal punishment.

In addition, various sentencings shown in the records and arguments of this case, such as the defendant's age, character and conduct, environment, circumstances after crimes, circumstances after crimes, and records of crimes.