The defendant's appeal is dismissed.

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

2. The Defendant: (a) arbitrarily disposed of 2 machinery that entered into a lease contract with the victim filial capital Co., Ltd.; (b) embezzled it; (c) by deceiving the victim Co., Ltd. as if he would pay rent for the said machinery; and (d) obtained KRW 154 million from the victim Co., Ltd. for the said machinery as the price for the said machinery.

In relation to each embezzlement and fraud of the instant case, the claim for the agreed amount filed against C, Inc.: Provided, That the cause of the claim in the instant case occurred on March 25, 2014 when C, Inc. entered into a lease agreement with the Defendant on five industrial machinery (hereinafter “CNC”) including the two parts of the said machinery, based on the fact that C, as a supplier of the said machinery (seller), entered into a re-purchase agreement on the said machinery, and thereby, C, a lessee, paid the purchase price.

(Seoul District Court 2016 Gohap 55847) concluded a mediation that "C shall pay 127,916,696 won to Eff Capital Co., Ltd. and losses for delay." Accordingly, the damage suffered by Eff Capital Co., Ltd. is deemed to have been recovered from a considerable portion. However, C was substantially damaged by the above mediation amount and was not recovered from the Defendant until now.

E running a victim C is seeking a serious punishment for the defendant.

On the other hand, the Defendant recognized all of the crimes of this case, thereby contravening the mistake.

The crime of this case and the crime of violation of the Labor Standards Act, which became final and conclusive in the judgment of the court below, should be considered in relation to the concurrent crimes after Article 37 of the Criminal Act.