A. The sentence of imprisonment (13 years of imprisonment) imposed on the Defendant by the lower court is excessively unreasonable.

B. The above sentence imposed by the prosecutor by the court below on the defendant is too unfasible and unfair.

2. The summary of the instant crime is that: (a) the Defendant, while working as the director in charge of the financial management of the victim C’s Korean branch, who is the airline of B, may withdraw from the E Bank when submitting a written request for remittance signed jointly by the Defendant and the director of the branch; (b) forged Chapter 1,178 of D’s request for remittance; and (c) by transmitting the forged request for remittance to the employee in charge of the said bank, he/she embezzled the victim’s funds in total of KRW 36,230,168,648 on 2,481.

The period of the crime of embezzlement or the crime of uttering of private document forgery is at least six years, and the frequency of the crime is large, and the total amount of embezzlement depends on a enormous scale exceeding 36.2 billion won.

The Defendant funded with the funds of the victim embezzled as such by purchasing a passenger car or high-class visibility, or investing in real estate or stocks.

The Defendant, around August 24, 2012, escaped from abroad and was arrested on February 21, 2019.

In this process, the victim has to pay additional costs of lawsuit.

The victim expressed his strong intent to punish the defendant.

The above is the circumstances unfavorable to the defendant.

On the other hand, the defendant was committed with all crimes and showed anti-discrimination light.

There is no record of punishment exceeding the same kind of crime or fine in Korea.

The victim was paid USD 24,950,000 through a liability insurance contract that he/she has bought.

The above is the circumstances favorable to the defendant.

On the other hand, the victim is a defendant through a separate civil procedure.