A. The sentence imposed by the lower court (eight months of imprisonment) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below is too uneasible and unreasonable.

2. In full view of all the conditions of sentencing indicated in the records of the instant case, such as the circumstances favorable to the Defendant’s disadvantage, the Defendant’s age, sex, and environment, as examined below, the sentence imposed by the lower court is deemed to be too heavy or less appropriate.

An unfavorable circumstances: The fact that the nature of the crime is inferior by embezzlement of state subsidies to be used for persons with disabilities, the crime was committed over a long time, the amount of damage exceeds 44 million won, the damage was not recovered considerably, the record of punishment for a fine has been advantageous: The fact that there is no criminal record for the same kind of crime, the fact that there is no depth of his/her mistake, the fact that he/she has fulfilled his/her sincere damage, and the fact that he/she has paid 8.5 million won in the first instance.

3. The appeal by the defendant is dismissed in accordance with Article 364(4) of the Criminal Procedure Act on the grounds that the appeal by the defendant is without merit. It is so decided as per Disposition.