The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

The sentence of the court below (two years of imprisonment) is too unreasonable.

However, the crime of this case is the case where the defendant orders false subsidiary materials to the payer company that supplies subsidiary materials by taking advantage of the status of overall control over the order, storage, quality control, etc. of subsidiary materials of the victim company, and the price for supply is paid from the victim company, and is used individually.

The defendant abused the superior position of the subsidiary material supplier and caused the subsidiary material supplier to cooperate in committing the crime 27 times a year and 8 months, and the sum of 586,00,000 won a total of which is less than 586,00,000 won.

In addition, the subsidiary material supplier who cooperates with the defendant in committing the crime has made compensation for the amount of damage to the victim company, and the fact that the defendant does not seem to have been able to cooperate in the recovery of such damage or seriously endeavored by the defendant is disadvantageous to the defendant.

However, the following can be considered as a normal situation that is favorable to the defendant: (a) the defendant has suffered from his wrong mistake that is late and divided; (b) the defendant actually plays the most important role; (c) the husband's livelihood with the children aged and the her husband has difficulty in living due to the detention of the defendant; (d) the subsidiary material supplier has recovered from the damage of the victim company by compensating the victim company for a considerable portion of the damage amount; and accordingly, the victim company has expressed the victim company's intention not to punish the defendant because it has reached the trial.

In full view of the various sentencing conditions indicated in the instant case, including the Defendant’s age, sex, environment, motive and background of the offense, circumstances after the offense, and the scope of recommended sentences set out in the sentencing guidelines set by the Supreme Court sentencing committee, along with such circumstances, the sentence imposed by the lower court is too unreasonable.

The above points are pointed out.