All appeals by the defendant and the prosecutor are dismissed.

1. Improper sentencing for each of the reasons for appeal;

2. We examine the reasoning of the judgment and the prosecutor together.

The fact that the defendant led to each of the crimes in this case and reflects, that the defendant deposited the total amount of the substitute payment illegally received by the defendant, that the substitute payment is expected to have been paid most of the unpaid wages and retirement allowances as the substitute payment was made to the workers subject to the substitute payment, and that there is no record of punishment in addition to the punishment of the defendant once in this case.

On the other hand, the fraud of this case is an unfavorable circumstance to the defendant that the defendant received substitute payments by the method of filing an excessive application for substitute payment, and it is not good that the defendant received substitute payments, the amount of unpaid wages and retirement allowances is not significant, and there is still no payment of wages and retirement allowances to some workers.

The grounds for unfair sentencing (a confession, reflectivity, and recovery of additional damage) alleged by the Defendant, and the grounds for unfair sentencing (a poor quality of the fraud crime, and payment of wages to certain workers) alleged by the Prosecutor have already been considered as circumstances or changed in sentencing conditions that the lower court had sufficiently taken into account in determining the Defendant’s punishment.

The court below's punishment (two years of suspended execution in the year of imprisonment) is reasonable within the reasonable scope of discretion when considering the defendant's age, sex, environment, motive and background of the crime, circumstances after the crime, etc., including the above sentencing conditions.

All the arguments of the defendant and the prosecutor are without merit.

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