The defendant's appeal is dismissed.

1. In light of the summary of the grounds for appeal in this case’s sentencing conditions, the lower court’s imprisonment (six months of imprisonment) is too unreasonable.

2. It is recognized that the judgment of the defendant led to the crime of this case due to the aggravation of the financial standing of the company that the defendant operated, and that the crime of this case should consider equity with the case where the defendant is tried at the same time as the judgment of the court below which became final and conclusive.

However, the lower court’s punishment is too unreasonable in light of all the sentencing conditions, including the Defendant’s age, character and conduct, environment, motive and circumstance of the crime, and circumstances after the crime, as well as the fact that the Defendant’s embezzlement was very large, did not agree with the victim company up to the trial, and that the actual damage was not recovered.

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

However, pursuant to Article 25 of the Regulation on Criminal Procedure, the "relevant Article 25 of the Act on Criminal Procedure" applicable to the judgment below.

1. If it is corrected that the latter part of Article 37 and Article 39 (1) of the Criminal Act is added to concurrent crimes;

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