The defendant's appeal is dismissed.

1. The decision of the court below (6 months of imprisonment and 2 years of suspended execution) is too unreasonable as to the summary of the grounds for appeal.

2. The judgment of the defendant recognized the crime of this case and reflects the fact that the defendant paid a significant amount of retirement allowances to workers through the substitute payment by the Labor Welfare Corporation, etc., but the court below already determined the punishment by taking this into account.

In full view of the circumstances that are disadvantageous to the defendant, such as the fact that there is no change of circumstances that can be additionally considered in the trial of the party, the amount of retirement allowances in arrears of the defendant is not significant, and the fact that the defendant has been punished for the same kind of crime, and other various sentencing conditions, such as the circumstances of the crime in this case and the circumstances after the crime, the sentence of the court below

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.