The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

However, for three years from the date this judgment became final and conclusive.

1. The summary of the grounds for appeal: The sentence of imprisonment (two years of imprisonment) by the lower court on the defendant is too unreasonable.

2. The judgment of the Defendant, as commission agent, embezzled the principal’s sales of the principal’s goods over a long-term period of time, and that amount exceeds 1.2 billion won.

In addition, even if the victimized company requested to pay the remainder except sales commission, the Defendant embezzled the total amount of the sales price of the instant goods, thereby causing significant damage to the victimized company.

However, the defendant did not have any history of punishment for the same kind of crime, and the global financial crisis and exchange rate fluctuations in 2008 are likely to have been caused by this case.

Although the Defendant appealed by misunderstanding of facts or misunderstanding of legal principles, the Defendant appears to have committed against himself/herself while withdrawing all such arguments in the course of the trial at the trial at the court below. At the time when the judgment of the court below was rendered, the Defendant was detained and was detained for a considerable period of time.

In addition, the injured company requested the court below to apply for a compensation order to the strict punishment against the accused who does not object to the request. However, in the trial, the injured company agreed that the defendant was the injured company and the injured company expressed the intent to make the highest preference to the accused, and withdrawn the application for compensation order.

Furthermore, the defendant seems to have a very excellent health situation as an elderly.

In full view of the changes in the circumstances at this case’s trial and other factors of sentencing indicated in the argument in the instant case, such as the character and conduct, environment, motive, means and consequence of the crime, the circumstances after the crime, etc., and the scope of the recommended sentence in the sentencing guidelines of the Supreme Court sentencing committee (one year to six years of imprisonment), etc., the Defendant who repents the wrong may be considered as having engaged in social activities rather than being isolated from society for a long time.