The defendant's appeal is dismissed.

1. The sentence imposed by the lower court (one year and two months of imprisonment) on the gist of the grounds of appeal is too unreasonable.

2. The circumstances favorable to the Defendant include: (a) the fact that the Defendant recognized his/her mistake and speaks against himself/herself; (b) the Defendant used considerable part of the amount acquired by deception or embezzlement as business activity expenses for the damaged company; (c) the substantial amount of damage caused by the crime of fraud is about KRW 40 million excluding the sales price actually received; (d) the damaged company received part of the amount acquired by deception from G, who is an accomplice; and (e) the Defendant has no criminal record of the same kind

However, the crime of this case was committed in collusion with the representative of the transaction partner for more than one year while working as the director of the damaged company operated by the defendant's small father, by deceiving the amount of 68 million won from the victimized company through the issuance of a false tax invoice, and embezzled the amount of 120 million won by arbitrarily disposing of the said plate. The crime is heavier in light of the contents and circumstances of the crime, the period of the crime, and the amount of damage.

Furthermore, it is not clear that the defendant actively proposes the crime of defraudation to G, the representative of the customer, and the damaged company still wishes to punish the defendant due to the remaining damages.

In addition to these circumstances, the defendant's age, sex and environment, circumstances after the crime, and the scope of recommended punishment according to the sentencing guidelines of the Supreme Court (one year to four years and three months): Occupational embezzlement / [Scope of recommended punishment] / Occupational Breach of Trust / The type 2 (not less than KRW 100,000, but less than KRW 500), basic area (one year to three years) / No special aggravated person]: Fraud / [Scope of recommended punishment] Fraud / General Fraud, Type 1 (less than KRW 100,00), aggravation area (less than KRW 10,000) / [special aggravated person] / Where multiple crimes are committed repeatedly during a considerable period of time (a person subject to aggravated punishment], the number of recommended punishment according to the criteria for imposing multiple crimes.