A. Since a mistake of mistake or misunderstanding of legal principles made an agreement that the defendant employs D's employment period of less than one year and that D and retirement pay shall not be paid, the court below erred in finding the defendant guilty of the failure to pay D's retirement pay.

B. In light of the fact that the Defendant is in an economically difficult situation, and efforts are made to reach an agreement with D, etc., the sentence of fines of KRW 1,500,000 imposed by the lower court is too unreasonable.

2. Determination

A. According to the evidence duly adopted and examined by the court below, in particular, the defendant's statement at the court below and the investigative agency, and the defendant's statement of the authenticity of the draft D, it is recognized that D had worked as the defendant's employee from September 18, 2012 to September 30, 2013, and that there was no agreement between the defendant and D not to pay retirement allowances. Thus, this part of the defendant's assertion is without merit.

B. Not less than seven times the Defendant was punished by unfair sentencing, and among them, four times the period of punishment for the same kind of crime is included, and no damage was paid to the Defendant even until the Defendant was in the trial. In light of the various circumstances, including the Defendant’s age, character and conduct, intelligence and environment, motive, means and consequence of the crime, and circumstances after the crime, etc., the sentence imposed by the lower court is appropriate, and it is not deemed unfair.

3. Therefore, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.