The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal (2 million won in penalty) is too unreasonable.

2. It is recognized that the defendant's mistake is divided, and there is no record of punishment for the same kind of crime.

However, considering the following facts: (a) the Defendant has been punished once a fine; (b) the Defendant has been punished once a sentence; (c) the overdue wages and retirement allowances for employees unpaid, etc. are a large amount of money equal to KRW 25 million; and (d) there is no change of circumstances that may otherwise determine the Defendant’s age, sex, environment, motive, means and consequence of the instant crime; and (d) all of the sentencing conditions stated in the instant pleadings, such as the circumstances after the instant crime, etc., the lower court’s punishment is too unreasonable.

Therefore, the defendant's assertion is without merit.

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. It is so decided as per Disposition.