The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the sentence imposed by the court below (two years of imprisonment with prison labor for eight months and two years of suspended sentence) is too unreasonable.

2. The judgment of the court below is acknowledged that the defendant is guilty of the crime, and it is against the fact that the employee received a substitute payment for part of the wages in arrears from the Korea Shipping Association or the Korea Labor Welfare Corporation, and 12 workers including N receive a total of KRW 28,561,150 in the compulsory execution procedure for L's property, and the defendant reached an agreement with K (the wages in arrears 9,743,600) in the trial, but the defendant was indicted for the crime that delayed payment of approximately KRW 294,30,000 in total of wages or retirement allowances of 24 workers, and then the defendant did not pay or agree on the unpaid wages in excess of KRW 19,932,000,000 in total, the amount of the wages and retirement allowances of 19,000,0000 won in arrears, and it is not good that the defendant was punished twice due to the same crime, and even if the above substitute payment was not paid, the defendant's remaining in the first instance court's trial.

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

[However, the judgment of the court below is correct because it is clear that the statement of the money and other valuables in arrear No. 12 (3) is a clerical error in the 4's statement of the money and other valuables in arrear, and the judgment below is modified in accordance with Article 25 (1) of the Regulation on Criminal Procedure.

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