The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is too unreasonable in light of the fact that the defendant had already become the representative director, which became difficult to manage the company, and the punishment of the first instance court (one million won of fine) is too unreasonable.

2. The total amount of the instant overdue wages and retirement allowances exceeds KRW 14 million; however, the Defendant’s efforts to recover damage did not seem to have a genuine attitude, such as misunderstanding the cause of the instant worker’s failure to manage the company, and making it difficult to do so; and in full view of various circumstances, including the Defendant’s age, character and conduct, environment, criminal records, criminal records, circumstances after committing the instant crime, and circumstances after committing the instant crime, etc., the grounds for the Defendant’s assertion are considered.

Even if the first instance sentence cannot be unreasonable, the defendant's assertion is without merit.

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.