The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. In fact, when concluding an employment contract with workers E or F, the Defendant entered into an agreement on the installment payment of retirement allowances to pay the retirement allowances in advance at the monthly salary, and paid all the subsequent retirement allowances, there is no unpaid retirement allowances.

In addition, even if the above retirement allowance installment payment agreement is null and void under the private law, the defendant did not have intention to pay the retirement allowance because there is considerable reason to dispute the existence and scope of the obligation to pay the retirement allowance.

However, the lower court erred by misapprehending the facts and adversely affecting the conclusion of the judgment.

B. In light of the unfair sentencing conditions, the lower court’s punishment (an amount of KRW 4 million) is too unreasonable.

2. Judgment on the grounds for appeal

A. The defendant and the defendant's defense counsel in the court below also asserted the above purport. However, the court below found the defendant guilty of all the facts charged in this case by compiling the evidence duly adopted and investigated, and rejected the defendant's and the defendant's defense counsel's above assertion in detail under the title "the defendant and the defense counsel's assertion". The court below's finding of facts and determination that rejected the above assertion are just and acceptable, and contrary to the defendant's assertion, there were errors in the misapprehension of facts.

subsection (b) of this section.

Therefore, the defendant's above assertion is without merit.

B. The fact that there are some circumstances that can be considered in light of the circumstances leading to each of the crimes in this case, etc. However, the lower court, despite the fact that the Defendant had been sentenced to suspension of indictment on the crime of violation of the Guarantee of Workers' Retirement Benefits in the Busan District Public Prosecutor's Office around 2013, was favorable to the Defendant.