The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (4 million won in penalty) is too unreasonable.

2. In light of the judgment, the Defendant appears to have been committed with each of the crimes of this case due to the difficulties in management of the restaurant, and the Defendant appears to have committed any of the crimes of this case, and the fact that the Defendant did not have any particular criminal history, recognized all of his errors, and seriously contradictory to himself is favorable to the Defendant

However, in light of the fact that the Defendant did not make any effort to recover from damage in light of the amount of wages and retirement allowances not paid as a crime impeding the employee’s livelihood and the stable livelihood security, etc., the Defendant was under the unfavorable circumstances against the Defendant, such as the Defendant’s age, sex, environment, motive, means and consequence of the crime, circumstances after the crime, and whether there was a change in the circumstances after the sentence of the lower judgment, etc., the lower court’s punishment seems to be unfair due to excessive and reasonable scope.

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.