The defendant's appeal is dismissed.

1. The sentencing of the court below (three years and six months of imprisonment) is too unreasonable.

2. The crime of this case is a case where the defendant embezzled a large amount of money exceeding KRW 1.3 billion in total over several times for a considerable period of time for the victim company's funds, and is liable for such crime.

Although the Defendant alleged to the effect that a considerable portion of the amount of damage was restored, but the amount of damage was not considered by the lower court, the amount of damage was substantially refunded to approximately KRW 280 million, and the remaining Defendant’s assertion that the amount was returned to the lower court is nothing more than economic value or it is difficult to view that the additional damage was recovered in substance because the remaining Defendant’s assertion that the amount was returned was little, and accordingly, the victim submitted a written application for carbon that the Defendant wanted to impose a severe punishment, within the scope of the recommended type of punishment (one to five years of imprisonment) set forth in the sentencing guidelines set by the lower court, and there was no change of circumstances at the trial and all other conditions of sentencing against the Defendant, it cannot be deemed unfair to deem that the lower court’s sentencing is too excessive to the extent that it should be reversed.

Defendant’s assertion is without merit.

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