All appeals filed by the defendant and prosecutor are dismissed.

1. The defendant asserts that one year of imprisonment with prison labor declared by the court below is too unfortunate, and the prosecutor is too unfortunate and unfair.

2. The judgment below did not make efforts to normalize the company, and voluntarily withdraw KRW 52,70,000 from the company's transportation cost of the company operated by the defendant, and went away from the company's vehicle, and did not pay a total of KRW 100,000,000 to the employees' wages and retirement allowances who worked in the above company, and did not directly pay wages until the closing date of the argument in this case. However, even though it is less likely that the defendant would pay wages, etc. up to the closing date of argument in this case, the defendant reflects the defendant's mistake, paid 84,000,000 won out of the unpaid wages and retirement allowances as substitute payments, thereby partly recovering the workers' damage, and considering the various sentencing conditions in this case,

3. In conclusion, the appeal by the defendant and the prosecutor is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, since all of the appeal by the defendant and the prosecutor are without merit. It is