The prosecutor's appeal is dismissed.

1. The main point of the grounds for appeal is that the sentence imposed by the court below on the defendant (the imprisonment of eight months and the suspension of execution of two years) is too unhued and unfair.

2. Although the amount of delinquent retirement allowances for 10 workers in the instant case exceeds 140 million won in total, the amount of delinquent retirement allowances for the employees in the instant case exceeds 100 million won, the Defendant was unable to pay delinquent retirement allowances to employees up to the depth of the party, the Defendant’s act is against the Defendant’s recognition of the instant crime, the Defendant’s act of punishment on two occasions, the Defendant’s motive and background leading up to the instant crime, the means and method of the commission of the crime, the circumstances before and after the instant crime, the Defendant’s age, sexual behavior, the environment, occupation, and other various circumstances that form the conditions of sentencing as shown in the arguments, it cannot be said that the sentence imposed by the lower court is unfair on the part of the Defendant.

3. In conclusion, the prosecutor’s appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, and it is so decided as per Disposition.