The defendant's appeal is dismissed.

1. The sentence of the lower court (eight months of imprisonment) is too unreasonable in light of all the circumstances, including the fact that the Defendant reflects the gist of the grounds for appeal.

2. The crime of this case is determined by taking account of the following facts: (a) the Defendant, while working as a business employee of the victim C, has been in charge of selling building materials and collecting money; (b) from July 6, 2009 to November 26, 2009, has embezzled KRW 41,375,862 more than 52 times in a manner of arbitrary consumption during the period from the customer’s custody for the victim; (c) he/she has embezzled the victim’s trust who was in charge of collecting money from the Defendant; and (d) he/she has failed to prepare a false tax invoice with 100,000 won for a short period of not more than 5 months; and (d) he/she has embezzled a maximum amount of KRW 4,100,00 for the crime of this case; and (e) the Defendant has no longer made efforts to recover from the crime of this case at his/her own expense during the period of 0 years following the crime of this case’s imprisonment with prison labor for up to 4 years following the crime of this case.