The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is unreasonable as the penalty (five million won of a fine) imposed by the court below is excessively unreasonable.

2. Determination: (a) The facts constituting the crime of this case are led to the confession of the defendant and the mistake are divided; (b) there are no circumstances to regard the intentional concealment of property; and (c) some of the circumstances leading to the crime of this case, such as the revocation of registration of the place of business, etc. are likely to be considered; (d) E, F, and H are likely to receive some dividends in the real estate auction procedure of the defendant in the future; and (e) there are no previous convictions and no criminal records beyond the same type of

However, the crime of this case where the defendant delayed payment of approximately KRW 35,860,00 in total to four workers, based on its contents and result, legal interest and protection of law, etc., the crime of this case where the defendant delayed payment of wages and retirement allowances, which is about KRW 35,000,00,000,000,000,000,000,000,0000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,0000,000,000,000,000,000,000,000,000,000,000,00,000,00,00,00,00.

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