The defendant's appeal is dismissed.

1. The decision of the court below (one year and six months of imprisonment) on the gist of the grounds of appeal is too unreasonable.

2. The defendant had an attitude of recognizing and opposing the defendant's wrong judgment, and there is no other criminal history in addition to the punishment of a fine once for a double-class crime. However, considering the defendant's assertion that a total of KRW 2,60,000 won was used for the development of golf equipment, the amount of substantial damage is not significant, there is no measure to recover damage up to the trial, and there is no agreement with the victims, in addition to the defendant's unfavorable circumstances such as the defendant's age, sex, environment, motive and circumstance of the crime, the means and consequence of the crime, and the circumstances after the crime, etc., the sentence of the court below is judged to be appropriate, and it cannot be deemed unfair because it is too unreasonable because it is too unreasonable for the court below to take into account various sentencing conditions that have been shown in the records and arguments, such as the records and changes.

The defendant's argument of sentencing is without merit.

3. The appeal by the defendant is dismissed in accordance with Article 364(4) of the Criminal Procedure Act on the grounds that the appeal by the defendant is without merit. It is so decided as per Disposition.