2. The judgment of the court below is the amount calculated by including the amount repaid by the defendant A, although the defendants made a confession of all the crimes and made a misunderstanding in depth, and the amount of KRW 13,188,380,000,000,000,000,000 won, which was transferred to the victim company G (hereinafter referred to as the "victim company") by the defendant A on June 14, 2013, was not included in the amount repaid by the defendant A.

Defendant B, Defendant B, who repaid the amount of KRW 740 million, has no record of criminal punishment, and Defendant A, who had no record of criminal punishment on two occasions other than those sentenced to a fine due to a crime of violating the Road Traffic Act due to a drunk driving, has no record of separate criminal punishment, etc., which are favorable to the Defendants.

However, the Defendants embezzled the money of the victim company up to 7 billion won in total from 193 times every five years, i.e., that he had been in charge of the accounting affairs of the victim company for a long time, and used it for the purpose of real estate speculation and purchasing high-class automobiles using money.

Since the Defendants’ crime of this case is inferior in light of the period, frequency, amount, method of crime, etc., it is inevitable to punish the Defendants with strict punishment corresponding to their liability.

In addition, the Defendants appears to be practically difficult to recover additional damage to the victim company, and the Defendants alleged that they invested in some real estate of their embezzled money, but the real estate price was difficult to recover due to decline in real estate prices, and that the rest of the money was consumed by all of the interest, taxes, etc., but the victim company failed to submit its details. The victim company is seeking a strict punishment against the Defendants, and the relationship between the Defendants’ age, character, environment, and victim.