The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is unreasonable because the sentence imposed by the court below on the defendant (eight months of imprisonment) is too unreasonable.

2. The following facts are considered as favorable to the Defendant: (a) the Defendant recognized the facts of the offense and against his mistake; (b) subrogated repayment of KRW 33.7 million to the customer of the victim; and (c) there was no past record of criminal punishment since 1998.

However, in light of the contents and methods of the crime of this case, degree of damage, place of use of embezzlement, etc., the nature of the crime of this case has not been less than that of the victim's agreement or complete damage up to the present day, and considering the favorable circumstances of the defendant, the court below seems to have sentenced for eight months to the lower limit of the sentencing guidelines [the crime of embezzlement, Type 2 (not less than KRW 100 million, less than KRW 500,000), basic area (one to three years), and there is no special change of circumstances that may reduce the sentence of the court below at the present time, and other various circumstances that form the conditions of the sentencing of this case, such as the defendant's age, sex, intelligence and environment, motive, means and result of the crime of this case, circumstances after the crime of this case, victim's relationship, criminal record and family relation, etc., the court below's judgment is proper and too unfair, and thus, is not justified.

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