2. The Defendant was the first offender, and recognized the mistake of the instant crime, and is against the Defendant.

Part of the amount of damage was remitted to the customer of the victim company and recovered.

However, while the crime of this case was committed by the defendant as an employee in charge of accounting of the victim company's entry and exit of the victim company, the victim company's funds were consumed voluntarily by the defendant's living expenses, etc. for more than three years, and the nature of the crime is hot, and the amount of damage reaches about 413 billion won, and the damage level is high.

The defendant did not agree with the victim or recover any further damage from the victim's company to the trial.

In addition, considering the age, character and conduct, environment, family relationship, etc. of the defendant and all the sentencing conditions shown in the records and arguments of this case, the sentence imposed by the court below is too unreasonable.

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