The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor) imposed by the lower court is too unreasonable.

2. The defendant's mistake is recognized and reflected in his judgment.

No other criminal power shall be imposed on a defendant, except where he/she has been punished twice by a fine due to a violation of the Road Traffic Act.

However, each of the crimes of this case is a case in which the defendant abused his position while working as the chief of the accounting department of the victimized company and embezzled the public funds of the victimized company, such as bus operation revenue, etc. for about four years, and prepares relevant documents by unfusing the gas filling price, and is a case in which the representative director of the victimized company is belonging to the representative director of the victimized company and obtained the difference by fraud

It is a large amount of money embezzled or acquired by the defendant, which exceeds a total of 50 million won, and even if the defendant did not receive retirement allowances from the damaged company, the damage was not recovered.

The circumstances after the crime are not good, such as using a considerable portion of the money embezzled or acquired by the Defendant for purchase of stocks or gambling.

In addition, comprehensively taking account of the following circumstances, such as the Defendant’s age, character and conduct, environment, motive and background of the crime, means and method of the crime, and the circumstances after the crime was committed, there is no special circumstance or circumstance that is newly considered in sentencing after the sentence of the lower judgment, the sentence that the lower court rendered is too unreasonable and unreasonable.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act, since the defendant's appeal is without merit. It is so decided as per Disposition.