The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for two years and by a fine of 100,000,000 won.

The above fine shall be imposed on the defendant.

1. The gist of the grounds for appeal is that the lower court’s punishment (three years of suspended execution and fine of 600 million won for two years of imprisonment) is too unreasonable.

2. Determination of the instant embezzlement amounting to KRW 4.1 billion, and the fact that the crime was committed continuously and repeatedly over a long period is disadvantageous to the Defendant.

On the other hand, the Defendant’s recognition of the instant crime and seriously reflects his mistake, despite the commission of the crime, taxes have been paid during that period, 3.1 billion won out of the amount of damage 4.1 billion won deposited again into the account of the instant association. During the trial process of the lower court, KRW 491,548,780 ( September 10, 2015), additional KRW 491,548,780 ( September 10, 2015), and KRW 110,000 ( November 6, 2015) were returned to the instant association. The actual damage was fully recovered; the Defendant’s organization of the taxpayers association consisting of M to collect and pay taxes of KRW 70 billion or more for about 10 years; the Defendant has no history of criminal punishment; and the Defendant has contributed to securing the State’s finance by recommending the introduction of N System, etc.; and the Defendant has no advantage to the Defendant.

Considering the above circumstances comprehensively taking into account the defendant's age, family relation, character and conduct, environment, the circumstances and results of the crime of this case, and all of the sentencing conditions shown in the records and arguments, such as the circumstances after the crime, the sentence imposed by the court below is deemed unreasonable.

Therefore, the defendant's ground of appeal is justified.

3. Accordingly, the judgment of the court below is reversed under Article 364(6) of the Criminal Procedure Act, and it is decided as follows.

Criminal facts and summary of evidence recognized by this court as the reasons for the ruling again following the destruction, and summary of evidence, shall be as follows: "1. Details of transactions in the name of taxpayers association account (I, G)," in the summary of evidence.