The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

1. The decision of the court below (one year and six months of imprisonment) on the gist of the grounds of appeal is too unreasonable.

2. The Defendant’s crime of embezzlement of this case is that the Defendant’s spouse was embezzled the company’s money by registering the Defendant’s spouse as if he were an employee of the Defendant’s operating company and paying wages to the spouse, and the nature of the crime is not good. The amount of embezzlement is a large amount, and the period of the crime is a large amount, and the damage is not actually recovered (in fact, offset against the amount paid by the representative director, not only is legitimate but also the amount of offset is not actually returned to the company), and the amount of unpaid retirement pay is reasonable. The amount of unpaid retirement pay is also reasonable, and there is no particular relation between the Defendant’s company’s rehabilitation, bankruptcy, and unpaid retirement pay as the employee was denied before the application for the commencement of rehabilitation against the Defendant’s operating company.

However, in light of all the circumstances, including the Defendant’s age, sex, environment, motive and circumstance of the crime, and circumstances after the crime, the lower court’s punishment is too unreasonable, and thus, the Defendant’s argument is reasonable. In so doing, it is reasonable to deem that the Defendant’s punishment is too unreasonable in light of the following: (a) the Defendant’s initial crime was committed; (b) the amount of retirement allowances paid for his employees was deposited in the first instance court; (c) the amount of the retirement allowances paid for his employees is clear; and (d) the health appears to be inappropriate.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit, and the judgment below is ruled again as follows.

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court is "the judgment of the defendant" in the judgment of the court below.