The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal is too unreasonable as the sentence (the penalty amounting to 4,000,000) imposed by the defendant is too unreasonable.

2. There are extenuating circumstances such as the Defendant’s confession of each of the instant crimes, and most of the employees of each of the instant crimes appear to have received a substitute payment.

However, the Defendant failed to pay retirement allowances to his/her employees. Since money such as wages and retirement allowances is a key factor that guarantees the basic life of workers, it is subject to separate punishment in the relevant statutes, unlike the default of ordinary debts, the Defendant is subject to a fine, and the Defendant has no record of being punished twice as a fine, and there is no change in the circumstances that may be considered as a reason for sentencing in the trial, and other various circumstances that are the conditions for sentencing as indicated in the records and theories of this case, such as the Defendant’s age, sex, sex, environment, family relationship, means and consequence of the crime, etc., the sentence imposed by the lower court is too unreasonable.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit.