The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for one year.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. Summary of grounds for appeal;

A. The punishment sentenced by the lower court (one year of imprisonment) is too unreasonable.

B. The above sentence imposed by the prosecutor by the court below is too uneasible and unfair.

2. The instant crime recognized by the evidence, evidence-based rule, and the legal doctrine is recognized as an unfavorable sentencing factor or objective and neutral sentencing factor, such as that the Defendant embezzled a total of KRW 700 million over six (6) years of his/her work in the accounting, and the crime was committed over a long time, and the amount of damage is also large, and the amount of damage is also large.

However, it is also recognized that there is no history of criminal punishment except for the defendant who was sentenced once to a fine due to the violation of the Road Traffic Act in 1992, the considerable part of the damage amount seems to have been returned or recovered by being deposited in another damaged company or used for the victimized company, etc., and the defendant seems to have been aware of the crime at the trial and reflects the fact of the crime, and the defendant submitted the agreed data after the closing of argument in the appellate trial) or objective and neutral sentencing factors are also recognized.

In full view of the aforementioned factors of sentencing and the scope of recommended sentences on the sentencing guidelines, the statutory penalty for the crime of occupational embezzlement (a imprisonment of not more than 10 years or a fine of not more than 30 million won), Defendant’s age, character and conduct, intelligence and environment, motive and circumstance leading to the instant crime, the means and consequence of the instant crime, and the circumstances after the commission of the crime, etc., the sentence imposed by the court below is too unreasonable.

Therefore, the defendant's assertion is justified.

[Basic Grounds for Determination of Punishment] - In the case of embezzlement and breach of trust crimes, Type 3 (at least KRW 500 million, less than KRW 5 billion), embezzlement crimes, the amount of non-prosecution of punishment, etc. (at the time of the entry of the prosecution, it falls under Category 3, but considering the circumstances actually recovered or returned, it is similar to Type 2)

3. Conclusion.