The defendant's appeal is dismissed.

1. The summary of the reasons for appeal (three years of imprisonment) by the lower court is too unreasonable.

2. The lower court determined that: (a) considering favorable circumstances, such as ① the Defendant’s failure to obtain criminal punishment prior to the instant case, and the fact that the Defendant paid KRW 200 million to the representative of the victim company, the Defendant’s punishment against the Defendant was determined by comprehensively taking account of the following factors: (b) the Defendant’s continuous accounting at the victim company, while working for about ten (10) years, is not sufficient to commit the instant crime; (c) the amount of damages incurred by the instant crime reaches KRW 700 million and the amount of damages not paid out of the amount reaches KRW 500 million; and (d) other factors such as the Defendant’s age, character, character, environment, family relationship, motive and circumstance of the instant crime, and circumstances after the crime

In full view of the factors and guidelines for sentencing expressed in the sentencing review process of the lower court, the lower court’s determination of sentencing is not deemed to have exceeded the reasonable bounds of its discretion.

Furthermore, the grounds for unfair sentencing alleged by the Defendant in this court are already considered by the lower court in determining the Defendant’s punishment, and there is no circumstance to deem that the lower court’s decision on the sentencing is unreasonable even when considering the materials presented during the sentencing hearing of this court.

Therefore, the defendant's assertion of unfair sentencing is without merit.

3. As such, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit.