The defendant's appeal is dismissed.

1. The sentence imposed by the original judgment (one year of imprisonment) shall be too unreasonable.

2. The Defendant is the first offender, and the Defendant recognized the mistake of the instant crime, and is in profoundly against it.

The defendant recovered the damage of approximately KRW 135 million by means of repayment, deposit, etc.

However, D Co., Ltd, the victim of this case, was established by farmers to reduce the cost of purchasing feed, etc., and the defendant's voluntary consumption of the feed price received while engaging in accounting work in the above company and the quality of the crime is heavy.

The Defendant embezzled the company’s funds for a long period from October 201 to July 2013, 201, immediately after the entry of the Defendant, and the amount of damage reaches KRW 24.4 billion, and even though the amount of damage exceeds KRW 2.4 billion, the Defendant was unable to recover the damage amounting to KRW 65 million up to the trial, and thus the Defendant’s severe punishment is the Defendant.

In addition, considering the age, character and conduct, environment, family relationship, etc. of the defendant and all the sentencing conditions shown in the arguments, it cannot be said that the sentence imposed by the court below is too unreasonable.

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