The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a term of one year and six months.

1. As to the summary of the grounds for appeal (the defendant and the prosecutor), the defendant asserts that it is too unreasonable for the defendant to be sentenced to imprisonment (two years of imprisonment) by the court below, and the prosecutor asserts that it is too uneasible and unfair for the prosecutor.

2. The Defendant’s crime of embezzlement of this case reaches approximately KRW 200,000 in 19,715,100, the amount of damage caused by the embezzlement of this case reaches KRW 19,715,100, and the nature of the crime is grave, and the circumstances and methods of the crime are not good

In addition, considering that ① the Defendant’s escape from the United States immediately after the instant crime was committed and delayed investigation, trial, etc. for about 18 years, ② the Defendant did not agree with the victim company or recover damage by the Defendant, it is necessary to punish the Defendant accordingly.

① It is difficult to view that the Defendant was able to receive the same amount as the Defendant’s defense counsel claimed in the lower judgment (15% of the contract amount, and KRW 120 million of the expenses paid by the Defendant), but it appears that the Defendant’s operating company under the contract of the lower court did not receive any commission that the Defendant would have agreed to receive from the victim company to receive from the victim company, on the other hand, even though it appears that the Defendant was not able to receive from the victim company the commission that the Defendant would receive from the victim company, including the same type of criminal records or the criminal records of suspended sentence of imprisonment, and the Defendant’s signature was confirmed in the first investigation of the relevant documents, and then the Defendant recognized the crime from the prosecution to the trial.

This is the same kind of case.