The judgment of the first instance shall be reversed.

A defendant shall be punished by imprisonment for not less than two years and six months.

but for three years from the date this judgment becomes final.

1. Summary of grounds for appeal;

A. misunderstanding of facts (related to the point of occupational embezzlement) has been paid in cash for a period from August 15, 2010 to March 20, 2013 by the Defendant, both of which he/she embezzled money was deposited in cash in the flood cooperation deposit passbook under the name of the Defendant. As such, the Defendant’s embezzlement amount exceeding the cash deposit amount in the flood cooperation deposit passbook during the above period, i.e., KRW 92,186,00, should be excluded from the amount of embezzlement.

B. The sentence imposed by the first instance court on the accused (three years of imprisonment) is too unreasonable.

2. Determination:

A. The defendant and his defense counsel asserted that an amount equivalent to KRW 92,186,00, out of the embezzled money recorded in the facts charged, was not embezzled in the first instance trial, and the first instance court rejected each of the above arguments in detail with the following arguments: (a) the defendant's assertion related to the amount of the assistive device settlement, the defendant's assertion related to the error amount, other assertion related to the amount of the card, the claim related to the amount not recorded in the sales records of the POS equipment, the claim related to the amount not recorded in the POS equipment sales records, the claim related to the amount of the POS payment and the contact amount, and the claim related to the point between the settlement time and the order time; (b) the victim stated in the first instance trial in detail: (c) the victim stated that the defendant made a false credit card number inputs with the credit card number of 303,951,700 won and made a false approval statement from 200,000 won to 306,000 won under the defendant's account of the victim's embezzlement.