The judgment below

The guilty portion shall be reversed.

A defendant shall be punished by imprisonment for not more than ten months.

except that from the date of this judgment.

1. Of the instant facts charged, the lower court rendered a judgment dismissing a public prosecution against each employee as to the violation of the Labor Standards Act for Workers C, which was set forth in the 2017 senior group 722 and the violation of the Act on the Guarantee of Workers’ Retirement Benefits, and each employee’s violation of the Labor Standards Act, which was set forth in the 2017 senior group 994, on the ground that the Defendant appealed the judgment of the lower court on the ground that sentencing was unfair, and the prosecutor did not appeal

Therefore, since the judgment of the court below to dismiss the public prosecution against the defendant is separated and finalized, the time of the public prosecution is excluded from the scope of the judgment of this court.

Ultimately, among the judgment of the court below, only the guilty portion against the defendant belongs to the scope of the judgment of this court.

2. Sentencing sentencing on the gist of reasons for appeal (the punishment of the court below shall be sentenced to imprisonment with prison labor for ten months).

3. The lower court rendered a sentence by taking account of the following factors: (a) the Defendant’s wage payable to the employees is a large amount of wage; (b) the amount of damage from embezzlement reaches KRW 100 million; and (c) the victim’s failure to agree with the victims; (d) the recognition of all crimes except some of the crimes in the instant case; and (e) the circumstances favorable to the fact that there was no record of punishment for the same kind of crime or the suspension of execution or heavier punishment; and (e) the Defendant’s criminal records, age, sex behavior, environment, motive and means of the crime; and (e) the circumstances after the crime were committed.

However, the fact that the defendant was fully recognized for the crime of this case when the defendant was in the trial, that the victim P did not want the punishment of the defendant under the agreement with the victim of the violation of the Labor Standards Act among the victims, that the Labor Welfare Corporation paid each substitute payment to the workers M, K, I, Z, Z, AA, N, AB, and AC excluding one of the damaged workers, and that if the defendant lives in prison, the damage to the victims would be more difficult.