The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of one year and four months.

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

2. Circumstances unfavorable to the judgment on the grounds of appeal: The amount of damage to the occupational embezzlement crime of this case is a large amount and the damage has not been recovered.

A part of the creditors of the victim company wanted to punish the defendant, who suffered indirect damage due to the crime of occupational embezzlement of this case.

The favorable circumstances shows the attitude of the defendant to recognize and reflect each of the crimes in this case.

The victim company of the crime of occupational embezzlement in this case seems to be a company of the defendant.

The defendant paid 3,240,000 won to victims of the crime of this case among victims of the crime of this case.

The defendant's age and character environment, including the above unfavorable circumstances, favorable circumstances, the relationship to victims, the motive means of crime, the circumstances after the crime, etc. of this case, and the conditions of sentencing and the scope of recommended punishment according to the sentencing guidelines (one year to six months).

A. Basic Crimes (Offense of Misappropriation) / [Determination of Type] 2 types of Embezzlement (i.e., at least KRW 100 million or less than KRW 500 million) / mitigated elements: In a case where serious damage is caused to the victim (the scope of recommending punishment / [the scope of punishment / 1 year or 3 years of imprisonment] basic area (the scope of punishment / 1 year or 1 year)

(b) Concurrent crimes (each type of fraud) [Determinations] where considerable damage to Class 1 (less than KRW 100 million) (person who is subject to special sentencing] (the person who is subject to special sentencing] has been recovered from the scope of punishment [the scope of recommended punishment] mitigated area (one month to one year).

C. In full view of the total sum of imprisonment with prison labor for the final sentence scope according to the standards for handling multiple crimes (one year to three years) and the sentence imposed by the court below on the defendant is too unreasonable.

3. As the appeal by the defendant is well-grounded, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act, and the appeal is again made after pleading.