The defendant's appeal is dismissed.

1. The sentence imposed by the court below (two years of imprisonment) in light of various sentencing conditions in the instant case’s summary of the grounds for appeal is too unreasonable.

2. Examining the various sentencing conditions in the instant case, there are circumstances favorable to the Defendant, such as the fact that the Defendant confessions all the criminal facts in the instant case and repents his mistake, that the Defendant has repaid a considerable portion of the amount of embezzlement to the Busan Metropolitan City Suwon-gu, and that the Defendant has no criminal record.

However, in full view of the following factors: (a) the amount embezzled by the Defendant while performing an accounting-related duty as a public official exceeds KRW 303,815,90,00 and the period of the crime is up to three years; (b) the period of the crime is up to three years; (c) the public electronic records are forged several times to commit the crime; and (d) the following are used; (c) the Defendant consumed large amount of money embezzled as above through personal debt repayment and clothes purchase; and (d) other factors of sentencing indicated in the instant argument, such as the Defendant’s age, character, conduct and family relationship, the sentence imposed by the lower court against the Defendant is too unreasonable

Therefore, the defendant's assertion of unfair sentencing is without merit.

3. As such, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit.