The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

However, the above punishment shall be imposed for four years from the date of the final judgment.

1. The main point of the grounds for appeal is that the sentence imposed by the court below on the defendant (two years of suspended sentence in one year and six months of imprisonment) is too unhued and unreasonable.

2. The judgment that the defendant led to the confession of the crime from the investigation stage to reflect his mistake; the defendant did not have any previous conviction except the previous conviction in 1994 to 1995; the above previous conviction was not the same; the defendant paid 174 million won to the court below; the defendant additionally made considerable efforts to recover the damage by creating a right to collateral security with the damaged apartment owned by the defendant as the right to collateral security; the defendant paid 25 million won to the injured apartment as the right to collateral security; the amount of the damage of this case is KRW 5,00,000 equivalent to the maximum debt amount, instead of receiving cancellation of the above right to collateral security, if it is assumed that the defendant and his accomplice divided the embezzlement equally, the criminal proceeds of this case are approximately KRW 179,000,000,000.

The circumstances are favorable to the defendant.

On the other hand, the crime of this case is a situation unfavorable to the defendant, in which the defendant, who has overall control over the accounting and fund management of the victimized company, has embezzled the funds of the victimized company in collusion with the person in charge of business and accounting of the victimized company in a systematic manner, and the nature of such crime is very poor, and the amount exceeding 5.3 million won of the embezzled amount, and the amount of the irrecoverable damage still exceeds 3.3 million won from the standpoint of the victimized company, etc.

In addition, the defendant's age, character and conduct, environment, motive and background of the crime of this case, the means and consequence of the crime of this case, all the circumstances that may be the conditions for the sentencing, and the scope of the recommended sentence of the Sentencing by the Sentencing Committee (a decision of type) of 50 million or more but less than 5 billion won (a special person): where significant damage has been recovered - where significant damage has been recovered, the sentencing factor shall be the case where the method of the crime of this case is very poor [the decision of the recommending area].