All appeals by the defendant and the prosecutor are dismissed.

1. As to the violation of the Labor Standards Act and the violation of the Guarantee of Workers' Retirement Benefits among the facts charged in the instant case against the Defendant, the lower court’s dismissal judgment was pronounced, and the remainder of the facts charged was pronounced guilty, and the dismissal portion by the Defendant and the prosecutor only appealed against the guilty portion is separate and final depending on the expiration of the period of appeal. Thus, the lower court’s judgment should be determined only for the guilty portion among the judgment below.

2. Summary of reasons for appeal;

A. Defendant 1) In the facts charged of this case, Defendant 1 did not believe that the part of the supplied amount is less than the amount indicated in the order of each of the pertinent transactions in relation to the fraud related to the supply of the materials among the facts charged of this case, and was engaged in continuous transactions with the victim company in which the outstanding amount has been left to a certain extent, and the victim company was aware of such circumstances, and there was no deception by the victim company and there was no intention to commit fraud.

2) The sentence of the lower court’s unfair sentencing (one year and four months of imprisonment) is too unreasonable.

B. The prosecutor (unfair sentencing)’s sentence of the lower court is too unhued and unreasonable.

3. Judgment on the Defendant’s assertion of mistake of facts

A. The Defendant also asserted the same purport as the grounds for appeal in this part of the judgment below, but the court below held credibility in the witness E’s testimony in the court below.

We rejected the Defendant’s assertion.

In light of the evidence duly admitted and investigated by the court below, the judgment of the court below is just and acceptable, and there is an error of law by misunderstanding the facts affecting the judgment.

Therefore, this part of the defendant's assertion is without merit.

B. This part of the judgment of the court below as to the assertion that there was no intention to commit deception and deception.