The defendant's appeal is dismissed.

1. The two-year imprisonment sentenced by the original court in the summary of the grounds for appeal is too unreasonable.

2. The following circumstances are acknowledged: (a) the Defendant took an attitude of recognizing and opposing the Defendant’s wrong determination; (b) the Defendant paid KRW 200 million out of the amount of damage to the victims; and (c) the Defendant has no other criminal power, other than once a fine due to attempted commission of official duties; (c) while taking charge of accounting duties, the Defendant used the amount of KRW 540 million over six years, by using the head office’s security expenditure prosecutor or by altering the card use specification; and (d) has not been recovered from damage in the amount of KRW 340 million yet; and (e) the Defendant has a dead life, such as purchasing external vehicles with the proceeds of the instant crime; and (e) it is difficult to deem that there is any other inevitable circumstance that caused the instant crime, the nature of the instant crime or the possibility of criticism, and there is a need to sentence a severe penalty corresponding to this.

Considering the above circumstances and other circumstances, the Defendant’s age, character and conduct, environment, motive and circumstance of the crime, and circumstances after the crime, it cannot be deemed that the sentence imposed by the lower court is heavy.

3. As such, the defendant's appeal is without merit, and it is dismissed under Article 364 (4) of the Criminal Procedure Act.