The defendant's appeal is dismissed.

1. The decision of the court below on the summary of the grounds for appeal (ten months of imprisonment, two years of suspended execution, and one hundred and twenty hours of community service) is too unreasonable.

2. The facts that the Defendant’s delayed payment of wages or retirement allowances exceeds KRW 150 million, and that the nature of the crime is not less than that of 47 workers who did not receive wages or retirement allowances, etc., the Defendant’s mistake is against his/her employer, and that the Defendant was in arrears with wages and retirement allowances due to business depression, etc. are already reflected in the lower court’s sentencing, and there are no special circumstances or changes in circumstances that may be considered for newly sentencing after the pronouncement of the lower court’s judgment, and there is no other circumstances or circumstances that may be considered for newly sentencing after the pronouncement of the lower judgment, and all the sentencing conditions indicated in the records and arguments of the instant case, such as the Defendant’s age, character and behavior, environment, and the circumstances after the crime, it is

3. As such, the defendant's appeal is without merit, and it is dismissed under Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.