2. The judgment was examined, and it is recognized that the defendant was the first criminal without any particular criminal conviction, and that the defendant agreed to do so with the victim.

However, in full view of the following circumstances: (a) the amount of the instant embezzlement up to KRW 257 million; (b) the background leading up to the instant crime; (c) the means and method of committing the instant crime; and (d) the circumstances after committing the instant crime; and (c) the Defendant’s age, character and conduct, and environment, the lower court’s punishment 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.