The defendant's appeal is dismissed.

1. The summary of the Defendant’s grounds for appeal is as follows: ① Company C, a former representative of G, substantially operated as a director; even though the Defendant was merely the “the former president”, the lower court found the Defendant guilty of the instant facts charged by misunderstanding the facts; ② Even if not, in light of the fact that the Defendant did not have any profit obtained by committing the instant crime, and that he was endeavoring to reach an agreement, the sentence of the lower court that sentenced the Defendant for eight months to be sentenced to imprisonment is too unreasonable.

2. Comprehensively taking account of the evidence duly adopted and examined by the first instance court, C, a corporation incorporated as its main business to lease all food stores as stated in the original judgment and receive sales payments from each store by holding office, and return the remainder of sales payments other than admission points, sales management fees, and taxes and public imposts to the merchants entering each store. Since January 16, 2014, the Defendant carried out the accounting business jointly with the directors G, etc. while mainly carrying out the external business as the representative director. Since January 16, 2014, the Defendant cannot be denied criminal liability as a custodian in the crime of embezzlement in relation to the relationship with the merchants who entered each store. ② On the other hand, the lower court’s judgment cannot be deemed to be too unfair, taking into account the following circumstances as argued by the defense counsel, including the fact that there is no special circumstance or change of circumstances that may newly be considered in the sentencing after the sentence, and other circumstances such as the Defendant’s age, the Defendant’s environment, and the Defendant’s environment.

3. Therefore, 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.