The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is unreasonable because the sentence of two years of suspended execution and the sentence of 120 hours of community service order is too unreasonable for six months of imprisonment sentenced by the court below.

2. The circumstances are acknowledged, such as the fact that the Defendant recognized the instant crime and reflected the instant crime, the fact that some of the circumstances are to be taken into account in the circumstances leading to the instant crime, such as commencement of corporate rehabilitation procedures, etc., and that some substitute payments have been paid to the Defendant’s workplace.

However, in full view of all the circumstances, including the fact that the Defendant’s wages and retirement allowances not paid are less than KRW 80,000,000, and that there is no additional amount paid after the Defendant was sentenced to a fine of the same kind from around 2010 to the Korea Workers’ Compensation and Welfare Service in addition to a partial substitute payment, the Defendant committed the instant crime even though he had been sentenced three times, and the Defendant’s age, environment, occupation, occupation, family relationship, circumstances leading to the instant crime, etc., the lower court’s punishment is deemed to be inappropriate and too unreasonable.

Defendant’s assertion is without merit.

3. In conclusion, the defendant's appeal of this case is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit. It is so decided as per Disposition.