The prosecutor's appeal is dismissed.

1. The gist of the grounds for appeal (for four months of imprisonment and two years of suspended execution) of the lower court is too unhued and unreasonable.

2. The number of employees who were not paid wages from the Defendant is 40 or more, and the unpaid amount of 73,942,105 won and the damages caused by the instant crime is significant, etc. are disadvantageous to the Defendant.

However, in full view of the following factors: (a) the Defendant led to the instant crime; (b) the Defendant could not pay wages to the employees due to failure of business; and (c) there are some points to consider the circumstances leading to the instant crime; (d) the Defendant has no same record; (c) the Defendant is currently supporting the old-age who is administered in the closed cancer; and (d) the Defendant is making efforts to pay wages to the employees in the future; and (e) other factors, such as the Defendant’s age, character and conduct, intelligence and environment; (e) the motive, means and consequence of the instant crime; and (e) the circumstances after the instant crime, etc., the sentence of the lower court

Therefore, prosecutor's assertion is without merit.

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