A defendant shall be punished by imprisonment for six months.

2. The judgment below rendered a sentence identical to the above 1.1 in light of ① unfavorable circumstances, ② the fact that the crime of this case, which embezzled government contributions that should be strictly and transparently used for a given research purpose, is very poor, and that no effort was made to recover damage after the discovery of embezzlement, was made only before the date of the judgment of the court below, and that some of the embezzlements (12 million won) was deposited, and the fact that it is virtually impossible to expect the above company to return the amount of embezzlement due to the discontinuance of the business, ② favorable circumstances, ② the first offender, and the fact that the circumstances that the company used subsidies for personal purposes have not been discovered.

In addition to the above favorable circumstances, the sentence of the court below against the defendant seems to be improper to maintain it as it is because it is somewhat inappropriate.

Therefore, the defendant's argument of sentencing is justified.

3. If so, the defendant's appeal is reasonable, and the judgment of the court below is reversed in accordance with Article 364 (6) of the Criminal Procedure Act, and it is again decided after pleading as follows.

[Grounds for a new judgment] The criminal facts and summary of evidence against the defendant recognized by this court are as stated in each corresponding column of the judgment below. Thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. In the pertinent legal provisions of criminal facts, Articles 356 and 355(1) of the Criminal Act, and the above judgment grounds for sentencing of imprisonment with prison labor are comprehensively considered, and the punishment as set forth in the text shall be determined.