The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. The sentence imposed by the court below (six months of imprisonment) is too unreasonable.

2. The judgment of the court below is based on the following circumstances: (a) the crime of this case is committed by embezzlement of approximately KRW 21 million for the defendant's malicious sale price, and using a corporate card equivalent to approximately KRW 1.8 million for his personal purpose; (b) the act is not easy; (c) the amount of damage is a significant amount; and (d) the defendant is making a confession of all the crime of this case; (c) the victim and the victim do not want to be punished; (d) the defendant does not want to be punished; and (e) the defendant does not have previous personality and behavior; (e) the defendant's health condition and other conditions of sentencing, such as the defendant's age, character and behavior; (e) the motive or circumstance of the crime; (e) the means and consequence of the crime; and (e) the circumstances after the crime, etc., the punishment imposed by the court below is too unreasonable.

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit.

Criminal facts

The summary of the evidence and the facts charged by the defendant and the summary of the evidence recognized by the court are the same as the corresponding column of the judgment below, and thus, they are quoted in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Articles 356, 355 (1), 356, and 355 (2) of the Criminal Act applicable to the crime;

1. Selection of each sentence of imprisonment;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act (the penalty and concurrent crimes provided for in the crime of embezzlement with heavier punishment)

1. Article 62 (1) of the Criminal Act ( considered in favor of the parties in paragraph (2) of the same Article);