The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

1. The sentence imposed by the court below (one year and six months of imprisonment) is too unreasonable.

2. In order to raise money for gambling, the crime of this case was committed by the Defendant by forging an application form for new transaction of passbook and power of attorney of the victim company in charge of his/her accounting affairs and embezzlement of the victim's refund of value-added tax by using it, and the nature of the crime was not good and has not yet been recovered.

However, the defendant confessions the crime of this case and reflects his depth in order to repay the amount of damage in the future, and there is no record of criminal punishment above the same crime and suspension of qualification.

In addition, considering the following circumstances, considering the Defendant’s age, character and conduct, the background and result of the instant crime, the circumstances after the instant crime, etc., and the sentencing conditions specified in the records and pleadings, the sentence imposed by the lower court is somewhat inappropriate, and thus, the Defendant’s above assertion is reasonable.

3. In conclusion, the judgment of the court below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the defendant's appeal is with merit.

[Discied Judgment] The summary of facts constituting an offense and evidence recognized by the court is identical to the description of each corresponding column of the judgment below, and thus, it is acceptable to accept it as it is in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 231 of the Criminal Act, Articles 234 and 231 of the Criminal Act, Article 232 of the Criminal Act, Articles 234 and 232 of the Criminal Act, Articles 234 and 232 of the Criminal Act, and Articles 356 and 355 (1) of the Criminal Act concerning the facts constituting an offense;

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;

1. Selection of each sentence of imprisonment;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;