2. The judgment is a favorable condition to the defendant that the defendant led to confession and reflects on the crime of this case, and that the defendant has no particular criminal record.

However, the lower court’s punishment is too unreasonable in light of all the circumstances leading to the instant crime, including the background leading up to the instant crime, Defendant’s age, character and conduct, environment, and circumstances after the crime, etc., including the following: (a) the Defendant embezzled company funds by abusing trust relationships while working as the victim’s accounting staff; (b) the high quality of the embezzlement water was extremely poor; and (c) no specific damage recovery was made; and (d) there was no change in circumstances that could vary with the victim due to failure to reach an agreement with the victim until the court below

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