The defendant's appeal is dismissed.

1. In light of the following: (a) the summary of the grounds for appeal that the defendant confessions and reflects the defendant; (b) the main reason why the defendant was declared bankrupt is due to the failure to receive the construction cost from the original company; (c) the need for medical treatment due to the defendant's narrowness, etc.; (d) the defendant needs to support his family; and (e) the defendant is in the position to support his family; and (e) the defendant would pay the worker's wages when he normally operates the company, the punishment (a community service order of two years and one hundred and sixty hours for imprisonment with labor) sentenced by the court below is too unreasonable.

2. Taking into account the circumstances alleged by the Defendant, the sum of money and valuables, such as wages that the Defendant was unable to liquidate, exceeds 48,965,00 won, the Defendant did not reach an agreement with 18 workers in arrears, the Defendant had been punished several times due to the violation of the Labor Standards Act, which is the same or similar crime as the instant crime, (7 times a fine), and other circumstances that form the conditions for sentencing as shown in the records and arguments, such as the character, conduct and environment of the Defendant, etc., the sentence imposed by the lower court cannot be deemed unreasonable. Thus, the above argument by the Defendant is without merit.

3. In conclusion, the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.