The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (one year and two months of imprisonment) is too unreasonable.

2. The circumstances favorable to the Defendant include: (a) the Defendant had no record of criminal punishment previously received; (b) the Defendant’s net recognition of the instant crime and reflects in depth the mistake; and (c) deposit KRW 10 million for the victim.

On the other hand, the crime of this case is an embezzlement of the sum of KRW 128,679,00, which was kept by the defendant for the victim over 85 times while in charge of accounting and accounting affairs, and the nature of the crime is not less narrowly, most of the damage was not recovered up to the trial, and it is difficult to expect the recovery of damage in the future, and one year and two months of imprisonment sentenced by the court below is close to the lower limit of the recommended sentence (one year or three years of imprisonment) according to the sentencing guidelines of the Supreme Court sentencing committee.

In full view of the above circumstances and other factors of sentencing, including the background of the instant crime, the Defendant’s age, sexual conduct, and environment, etc., the lower court’s punishment is too unreasonable as it is too unreasonable, and thus, the Defendant’s assertion is without merit.

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.