The judgment of the court below is reversed.

Defendant shall be punished by a fine of 20 million won.

If the above fine is not paid.

1. The summary of the grounds for appeal (ten months of imprisonment and two years of suspended sentence) of the lower court is too unreasonable.

2. In full view of various sentencing conditions indicated in the records and arguments in the instant case, including the following: (a) the amount of embezzlement and embezzlement up to KRW 450,000,000; (b) the Defendant did not have any previous conviction against the Defendant; (c) the victim company was practically a company that is one of the Defendant; (d) the amount of embezzlement and the amount of accounting was returned; (c) the Defendant could have paid a considerable amount of money to the victimized company; and (d) the amount equivalent to the embezzlement and the amount would have been actually used for the repayment of the victimized company’s obligations; and (e) the lower court’s punishment is somewhat unreasonable, and thus, the Defendant’

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit.

Criminal facts

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

Application of Statutes

1. Relevant Article 356 of the Criminal Act and Articles 356 and 355 (1) of the Criminal Act and the choice of fines concerning criminal facts;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;