2. It is recognized that the circumstances such as the Defendant’s recognition of the instant crime and reflects the mistake, and that the Defendant did not have any record of punishment exceeding the fine.

However, the crime of this case is that the defendant did not pay the total amount of 52,320,342 won of wages and retirement allowances of 11 workers employed by himself, and the defendant did not pay the above wages and retirement allowances up to the judgment of the court, there are no special circumstances or changes in circumstances that may be newly considered in the trial after the decision of the court below, and wages and retirement allowances are the core elements that guarantee the basic livelihood of workers, and thus, the payment of them is not made separately under the relevant Acts and subordinate statutes, unlike the case of default of ordinary obligations. The defendant has the history of being punished twice as a fine for the same crime, and other various circumstances that form the conditions for sentencing as shown in the records and arguments of this case, including the following facts and results of the crime of this case, the circumstances after the crime of this case, the character and conduct of the defendant, the environment and age of the defendant, etc., were taken into account, and it does not seem unfair because the court

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.