The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the sentence imposed by the court below on the defendant (six months of imprisonment, two years of suspended sentence, and forty hours of community service) is too unreasonable.

2. The Defendant recognized each of the instant crimes and reflects on the fact that the Defendant was aware of the fact that the victim company did not want the punishment of the Defendant, the Defendant was the primary offender, and the Defendant’s health was not good. However, even though it is recognized that the Defendant committed the instant occupational embezzlement and fraud by using one’s position for a considerable period of time, the sum of the amount of embezzlement and fraud was reasonable, and in light of the amount of damage, such as committing the commission of fraud by using the method of issuing false tax invoices, the commission of the crime, the frequency and period of the crime, and other various circumstances, including the Defendant’s age, sex, criminal conduct, environment, motive, background, means and consequence of the crime, the circumstances after the crime, etc., the lower court’s sentencing is too too unreasonable.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition, since the defendant's appeal is without merit.