The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

1. Summary of grounds for appeal;

A. The sentence of the lower court (two years of imprisonment) is too unreasonable.

B. The above-mentioned sentence of the prosecutor is too unhued and unreasonable.

2. We examine both the judgment and the prosecutor’s allegation of unreasonable sentencing.

A. The major circumstances to be considered in sentencing are that the Defendant committed the instant crime while intending to commit the instant crime and divided his mistake in depth, that the lower court repaid the amount of KRW 380 million out of the amount of damage to the Defendant, that the Defendant did not have any history of criminal punishment prior to the instant crime, that there was a child in need of support from the Defendant, and that the family members might have economic difficulties due to the Defendant’s detention, etc. are considered as normal circumstances favorable to the Defendant.

On the other hand, the instant crime takes account of the circumstances unfavorable to the Defendant, such as: (a) the Defendant, while working as an employee in charge of accounting of the victimized company, embezzled company funds by manipulating accounting books and making personal investments in stocks; (b) the method of committing the instant crime is very poor; (c) the embezzled amount is a large amount of KRW 1870,000,000; (d) the period of embezzlement is more than four years and seven months; and (e) most of the damages have not been recovered.

B. The crime of this case subject to the sentencing guidelines is a type of embezzlement crime, since the amount of profit is more than five hundred million won but less than five billion won.

The lower court applied the basic area (two to five years of imprisonment) to the instant crime by deeming that there was no special person to be sentenced to punishment for the instant crime. However, the instant crime constitutes a case where an employee in charge of accounting fabricated an account book and embezzled it, and constitutes “where the method of criminal punishment is extremely poor,” which is an aggravated factor among the special penal persons.

Therefore, even though the aggravated area (three to six years of imprisonment) among the Type 3 applies to the instant crime, the lower court erred by applying the basic area in applying the sentencing guidelines.

C. Prior to whether the sentencing is unfair or not, the sentencing is advantageous.