The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (10 months of imprisonment) is too unreasonable.

2. The lower court sentenced the Defendant for ten months, taking into account the following circumstances: (a) the Defendant’s amount of damage caused by the instant crime was not much significant; (b) the Defendant did not recover from damage; and (c) the Defendant was punished by imprisonment with prison labor, taking into account the fact that the Defendant recognized the crime and reflects the fact that the Defendant was committed; (d) there is a need to take into account both the case of and equity with the case of a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (affort) finalized on October 7, 2016;

In addition to the above circumstances, the Defendant committed the instant crime from December 1, 2015 to January 20, 2016, taking full account of the following facts: (a) the Defendant was indicted on charges of violating the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) and violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), fraud, and violation of the Labor Standards Act (amended by May 27, 2016) on December 29, 2014; (b) the Defendant committed the instant crime from around December 1, 2015 to around January 20, 2016; and (c) there is no change in the conditions of sentencing in the trial compared with the original judgment, the lower court’s punishment against the Defendant is determined within the reasonable scope of discretion.

Defendant’s assertion is without merit.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit.