The defendant's appeal is dismissed.

1. The summary of the grounds for appeal by the defense counsel (unfair sentencing) that the defendant sought assistance from theJ while running his/her business, and if the J needs vehicles for attracting funds, he/she will pay rent.

In doing so, the Court concluded a lease contract with the new card company for the victim and the E-mailed vehicle owned by the above company and ordered the J to operate the above vehicle, and the J will receive a loan of KRW 30 million as security and complete payment 15 days after the payment of the above vehicle.

On the other hand, the Defendant received a loan from the lending company as collateral and immediately paid the said vehicle to the J, but the contact was terminated without changing it, the Defendant received the principal and interest of the loan from the lending company and delivered the vehicle to the victim company by return the vehicle, and the victim company expressed its intent not to be punished by the Defendant after collecting KRW 121,595,864. At present, in light of the fact that the Defendant discontinued the business and the Defendant was bankrupt, and there is no criminal history of the same kind of crime against the Defendant, the lower court’s sentence that sentenced the community service order for 2 years a suspended sentence of 8 months and 120 hours is too unreasonable.

2. The crime of this case was committed by the Defendant under a high-class car lease contract with the victim company, and immediately after 10 days thereafter, by obtaining a loan of KRW 30 million from the lending company as collateral, and embezzlement is not good. The Defendant concealed the fact that the Defendant provided the instant vehicle as collateral to the lending company after being investigated by the investigation agency, and went with the J.

The circumstance where the victim made a false statement, and the victim company expressed his/her intention that the defendant would not want the punishment is already considered as a reason for sentencing that has already been favorable in the court below, and the defendant was punished by a fine of two million won on June 19, 2014 by violating the Labor Standards Act in the Daegu District Court Kimcheon support.