2. The fact that the defendant recognized his mistake and reflecteds his mistake when it comes to this Court, and that the defendant has no criminal record of the same kind of punishment or suspended execution, etc. are favorable to the defendant.

However, in light of the fact that the amount of the embezzlement of this case exceeds KRW 200 million, and that many employees and their families have been actually closed down due to the crime of this case were making it difficult for the victim company and their families to maintain their livelihood, the result is very significant. The defendant, who has been aware of for about 10 years, is under the human trust relationship with C, which is the actual operator of the victim company known to the victim company, and has been under the nature of the crime, and even C continuously want to commit the crime, and there is no reason to change the punishment, such as the defendant's age, character and conduct, environment, family relationship, motive and circumstance of the crime, and all the sentencing conditions specified in the records and arguments of this case, such as the circumstances after the crime, etc., it cannot be said that the punishment 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.