The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (two years of suspended sentence for one year of imprisonment, two years of suspended sentence for community service work, two hundred hours of imprisonment) is too unreasonable.

2. The fact that the Defendant recognized the instant crime, and that the amount of wages and retirement allowances paid to employees totaling KRW 39,006,550 due to a small substitute payment by the Labor Welfare Corporation is an element of sentencing favorable to the Defendant.

On the other hand, wages and retirement allowances which have not been paid within 14 days from the date of retirement reach 97,908,571 won in total, and up to now, wages and retirement allowances which have not been paid up to 58,902,021 won, and two criminal records of the defendant are factors that are disadvantageous to the defendant.

In addition, the lower court did not change the sentencing conditions that may be newly considered in this court compared to the lower court, comprehensively taking into account the above factors of sentencing.

In addition, the court below's punishment is only within the reasonable scope of discretion and is not recognized as unfair because it is too unreasonable, in full view of all the conditions of sentencing as shown in the argument of this case, such as the defendant's age, sex, criminal records, motive and background leading to the crime of this case, and circumstances after the crime.

3. 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.