The prosecutor's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (a fine of 500,000 won) is too unhued and unreasonable.

2. The court below held that the defendant had the same criminal records and several times, and that the defendant denied the unpaid portion of annual allowances among the crimes in this case at the court below, but the defendant was faced with economic difficulties due to economic depression during the course of running O Co., Ltd. and K Co., Ltd., and the defendant's recent criminal records are also related to the operation of the above company, and the defendant was prosecuted for non-payment such as N and eight retirement allowances. Despite economic difficulties, the defendant paid retirement allowances during the judgment of the court below to employees other than N, and the prosecution against N is dismissed, and it does not seem that the defendant intentionally avoided the payment of N's retirement allowances, etc. It does not mean that the defendant intentionally avoided the payment of N's retirement allowances. In full view of the records and arguments in this case, the sentence of the court below is too unfair, taking into account equity with the case where the judgment was rendered simultaneously with the crime of violation of the Act on Special Cases concerning the Settlement of Traffic Accidents, and other defendant's age, character and behavior, circumstances, and circumstances before and after the crime.

3. In conclusion, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit. It is so decided as per Disposition.

[However, Article 44 subparagraph 1 of the Act on the Guarantee of Workers' Retirement Benefits" in the second and 19 of the judgment of the court below is clear that it is a clerical error under Article 31 of the former Act on the Guarantee of Workers' Retirement Benefits (wholly amended by Act No. 10967, Jul. 25, 2011). Thus, it is ex officio correction to correct it under Article 25 (1) of the Regulations on Criminal Procedure.