The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for four years.

1. The sentencing of the lower court (five years of imprisonment) is too unreasonable.

2. The instant crime of the grounds for appeal is highly likely to be committed in that the Defendant, who served as the chief of the accounting department of the victim company, has embezzled money exceeding KRW 1.9 billion of the victim company’s funds for about four months by arbitrarily withdrawing the amount of money exceeding KRW 1.9 billion. The amount of unconcepted damage exceeds KRW 1.4 billion up to now, and the Defendant was faced with a serious business crisis due to pressure by the victim company due to the Defendant’s crime.

In addition, the defendant already committed the same kind of crime and has been sentenced to five times or more including criminal records and two times of punishment, the defendant concealed his criminal records and joined the victim company, and committed the crime of this case in the same form as before another time, and the defendant consumeds the embezzled money as gambling funds and entertainment expenses, although the victim company submitted an agreement to the investigation agency, although the representative of the victim company submitted the agreement to the investigation agency, the victim company was able to punish the defendant despite the submission of the written agreement on the ground that the situation of the company was difficult and the complete recovery of damage was not achieved, and a considerable number of employees want to punish the defendant strongly, it is difficult for the defendant to avoid severe punishment.

However, if the defendant voluntarily surrenders to commit the crime, he is recognized that his mistake is divided, the defendant seems to be a crime that overlaps with his living conditions in a situation where it is somewhat difficult to match with gambling addiction, the victim company received KRW 500 million from his family members and submitted an agreement to the investigation agency. The family members of the defendant paid KRW 4774.1 million to the victim company and additionally deposited KRW 25.9 million at the court below, and the defendant's wife and two children should support the defendant.