The defendant's appeal is dismissed.

1. In light of the following facts: (a) the Defendant’s appeal ground (unfair sentencing) failed in his/her business and did not have any particular income and resides in the monthly rent room underground with the help of a church; (b) efforts were made to pay wages to workers; and (c) he/she is being treated with inverte inverte so that health conditions are not good; and (d) the lower court’s sentence that sentenced KRW 3 million is too unreasonable.

2. The judgment of the defendant did not pay 2010,000 won to workers up to the trial of the party, 201, the sum of wages of 15,80,000 won, 200,000 won, 2 years of suspension of the execution of imprisonment for the crime of violating the Punishment of Tax Evaders at the Seoul East District Court on October 8, 2008, and 3 times of having been sentenced to a fine of 70,000 won on November 28, 1993 due to the violation of the Labor Standards Act at the Seoul East District Court on the grounds of the violation of the Labor Standards Act, including receiving a fine of 70,000 won as a result of the violation of the Labor Standards Act at the Seoul East District Court on November 28, 1993. In addition, considering the motive and background of each of the crimes of this case, the circumstances before and after the crime, degree of damage, and other various matters stipulated in Article 51 of the Criminal Act, such as the defendant's character and family relationship as the grounds for appeal

3. The appeal by the defendant is dismissed in accordance with Article 364(4) of the Criminal Procedure Act on the grounds that the appeal by the defendant is without merit. It is so decided as per Disposition.