The defendant's appeal is dismissed.

1. The sentence of the court below (two years of suspended execution and eight hours of community service in October) against the accused in the summary of the grounds for appeal is too unreasonable.

2. The Defendant appears to have committed the instant crime because all of the instant crimes were led to liquidity exhaustion due to business depression, legal disputes with directors of the Medical Foundation during the operation of the hospital. The instant crime appears to have resulted in the instant crime. The Defendant was paid a total of KRW 225,135,280 (the substitute payment paid to 34 employees at hospital on December 3, 2014 excluding substitute payment 4,937,900 won paid to L not included in the instant facts charged, out of the substitute payment paid to 230,073,180 won, which was paid to 34 employees at hospital) and appears to have recovered a considerable portion of the damages to the victimized workers, but the Defendant would have failed to receive the payment of wages or retirement allowances from 33 employees at the first time or from 186 employees to 33 employees at the auction procedure, and the Defendant would have failed to receive the above amount of wages or retirement allowances within the reasonable period of time and would have failed to receive them. However, the instant crime appears to have been established the Labor Standards Act or substitute payment for employees.