The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s imprisonment (ten months of imprisonment) is too unreasonable.

2. It is reasonable to respect the sentencing conditions compared to the judgment of the first instance court, if there is no change in the sentencing conditions, and the sentencing of the first instance court does not deviate from the reasonable scope of discretion.

(See Supreme Court en banc Decision 2015Do3260 Decided July 23, 2015). The lower court determined a sentence against the Defendant by comprehensively taking into account the circumstances favorable to the Defendant (the fact that the Defendant has no record of punishment for the same kind of crime, the fact that the Defendant would have repaid approximately KRW 50 million out of the amount of damage) and the unfavorable circumstances (the fact that the amount of damage exceeds KRW 100 million, the fact that the amount of damage is a large amount exceeding KRW 100 million, and the fact that the crime of embezzlement of management expenses to use for gambling funds, etc. is poor) and there is no special circumstance or change of circumstances that may be considered for new sentencing after the lower judgment was sentenced

In addition, comprehensively taking account of the Defendant’s age, character and conduct, motive, background, means and consequence of the crime, and the circumstances after the crime, etc., the sentencing of the lower court does not seem to have exceeded the reasonable scope of discretion, and thus, does not seem to have exceeded the reasonable scope of discretion.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the appeal is groundless.