2. The judgment defendant reflects his mistake, and it is recognized that prior to the crime of this case, the defendant has no other penalty in addition to a fine imposed once on the violation of the Act on Special Cases concerning the Settlement of Traffic Accidents.

However, the Defendant embezzled a total of KRW 370 million for about 10 months as an accounting employee of the victim company, and embezzled a total of KRW 370 million for a period of 10 months, and the amount of embezzlement is a large amount; the Defendant purchases apartment and vehicles with embezzlement money and consumes personal debt and living expenses, etc.; the Defendant is still not in good condition after the crime was committed; the Defendant still has not paid damages; and the Defendant’s age, character and conduct, environment, motive and circumstance leading to the instant crime, method and consequence of the instant crime, and the circumstances before and after the crime, etc., it is difficult to deem that the sentencing of the lower court 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.