The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than eight months.

Provided, That the above punishment shall be imposed for two years from the date of the final judgment.

1. The sentence of the lower court is too unreasonable in light of the summary of the grounds for appeal (e.g., imprisonment with labor for up to eight months).

2. According to the reasoning for appeal by the Defendant ex officio before examining the reasoning for appeal, the Defendant: (a) was sentenced to a suspended sentence of two years on December 28, 201 to a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Embezzlement) by the Seoul Central District Court on January 5, 201; (b) other than the final and conclusive judgment on January 25, 201 (hereinafter “final and conclusive judgment”), the Defendant violated the Labor Standards Act (hereinafter “the Labor Standards Act”) around December 14, 2010; (c) the Act on the Guarantee of Workers’ Retirement Benefits (hereinafter “instant violation of the Act”) and the Act on the Guarantee of Workers’ Retirement Benefits (hereinafter “the Act on the Guarantee of Workers’ Retirement Benefits”) and the Act on the Guarantee of Workers’ Retirement Benefits (hereinafter “the instant final and conclusive judgment”) and the Act on the Guarantee of Workers’ Retirement Benefits (hereinafter “the Act on the Guarantee of Workers’ Retirement Benefits”) shall be deemed to be a violation of the Act on the Guarantee of Workers’ Retirement Benefits of 20.