2. The instant crime was derived from the proposal of the director, who is the superior, rather than the Defendant, and the first crime was planned to temporarily use the money of the victimized company and then return the principal. However, it seems that there was a loss different from the anticipated, and the scale of the crime was sharply increasing.

The Defendant seems to have had no record of criminal punishment, in addition to a minor fine, and the Defendant had already suffered considerable mental or economic pain while living an escape for the nearest ten years after the crime of this case.

On the other hand, KRW 262,70,000,000 as the proceeds of the sale of real estate owned by the defendant, and KRW 100,000 was returned to the damaged company by the wife of the defendant's family.

The defendant's wife, the head of the defendant's wife, the head of the parent, and the head of the mother have submitted a written application stating that the defendant can return the defendant to society as soon as possible even for his/her children who are middle school students and elementary school students. It is recognized that circumstances that can be considered for the defendant such as requesting the defendant's wife by submitting the written application to the person who was on duty during the flight period.

However, the crime of this case is about 4.6 billion won, and the amount of damage is about 44.6 billion won and it is difficult for the general public to win.

The Defendant committed the instant crime even though he/she has a duty to carry with him/her a particularly high awareness of ethics and to perform his/her duties in good faith as a person in charge of raising and withdrawing funds from financial institutions.

Of the accomplices, D is the superior of the defendant's company, E is the middle school building of the defendant, and T is the person who has drawn up the crime with the defendant's recommendation, and ultimately, the relationship of the accomplice was formed around the defendant.