The judgment of the court below is reversed.

Defendant shall be punished by a fine of one million won.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. The sentence imposed by the prosecutor by the court below on the defendant (three million won in penalty) is too unhued and unfair.

B. The sentence imposed on the Defendant by the lower court is too vague and unfair (the Defendant explicitly withdraws his assertion of misunderstanding the facts or misapprehension of the legal doctrine on the first trial date of the first trial). 2. The instant crime of this case as to the reasons for appeal is that the Defendant did not pay retirement allowances to the retired employee, and the criminal liability is not easy in light of the content of the crime, etc., and that the unpaid retirement allowances are not more than KRW 174 million, which are disadvantageous to the Defendant.

However, in full view of the favorable circumstances such as the defendant's age, sex, environment, background and method of the crime in this case, circumstances after the crime in this case, and criminal record, etc., the defendant's punishment sentenced by the court below is unreasonable, in light of the following: (a) the defendant shows an attitude against the defendant to recognize the crime in this case; (b) the defendant appears to have been able to contest the existence and scope of the obligation to pay retirement allowances in this case; (c) the defendant deposited 8 million won, which is part of the retirement allowances not paid in the trial; and (d) he has no record of punishment for the same crime; and (e) other favorable circumstances such as the defendant's age, sexual conduct, environment, circumstances after the crime

3. As such, the Defendant’s appeal is with merit. As such, the lower judgment is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the judgment is rendered once it is based on the oral argument as follows ( insofar as the lower court accepted the Defendant’s improper assertion on sentencing and reversed the lower judgment, it shall not be determined separately in the text of the judgment). The summary of the facts constituting an offense and the evidence admitted by this court is as follows: (a) except for the addition of “the Defendant’s first instance court statement” in the column for the evidence of the lower judgment, the summary of the facts constituting an offense and the evidence is identical to the