The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

However, the above punishment shall be imposed for a period of two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. The sentence imposed by the lower court on the Defendant (one year and two months of imprisonment) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below is too uneasible and unfair.

2. The Defendant’s fraud and occupational embezzlement are considerably larger than KRW 286 million. In particular, even though partial payment of damages was made to the amount of fraudulent damage, the Defendant did not pay 58 million won (limited to KRW 28 million in debt to the victim recognized by the Defendant, KRW 21 million in the first instance trial, and KRW 93 million in the first instance trial). The Defendant lacks trust relationship with the victim G Co., Ltd. which has relatively long-term transactions with the Defendant, and the Defendant’s management company’s financial condition was hidden to commit the instant crime, and the Defendant used money for personal consumption. However, there were extenuating circumstances such as the Defendant’s consent to each of the instant crimes, which are disadvantageous to the Defendant, such as the Defendant’s consent to the Defendant, and the Defendant’s consent to all of the Defendant’s occupational embezzlement and the Defendant’s reasonable grounds to view that all of the instant circumstances were favorable to the Defendant, such as the Defendant’s repayment of damages due to the Defendant’s occupational embezzlement, and the Defendant’s remaining at the same time made efforts to commit the instant crime.