The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is unreasonable as the punishment (five months of imprisonment and two years of suspended execution) imposed by the court below against the defendant is unreasonable.

2. The judgment is based on the following facts: (a) the Defendant recognized all the crimes of this case; (b) there was no record of punishment for the same kind of crime; (c) the civil procedure with the victimized workers after the pronouncement of the judgment of the court below was terminated by the decision of recommending reconciliation; and (d) the deterioration of management led to the instant crime.

However, in the meantime, although the sum of wages and retirement allowances that the defendant did not pay to the victimized workers is a substantial amount, the civil lawsuit with the victimized workers is concluded, it is difficult to consider them as an important factor in the sentencing. The circumstances alleged by the defendant are already considered as an important factor in the sentencing. The circumstances alleged by the defendant are already considered in the court below, and there is no particular change of circumstances that can be considered in the sentencing except for the closure of civil litigation in the court below, it is necessary to maintain balance between criminal punishment and criminal punishment for the same kind of crime of a similar scale of damage, and in light of the defendant's age, character and behavior, environment, circumstances and results of the crime of this case, and all the sentencing conditions shown in the records and arguments of this case, such as the following circumstances after the crime, the sentence imposed by the court below is too unreasonable. Thus, the defendant's assertion is not acceptable.

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