The defendant's appeal is dismissed.

1. In light of the fact that the accused’s summary of the grounds for appeal leads to the difficulty of his family’s livelihood when implementing the community service order, the sentence of the lower court’s sentence (the imprisonment for eight months, the suspension of the execution of two years, and the community service for one hundred and twenty hours) is excessively unreasonable.

2. Determination: (1) there is no history of criminal punishment for the Defendant; (2) recognized the crime of this case from the initial stage of the investigation; and (3) the victim was transferred to the Defendant’s claim for the return of the leased deposit to repay the damage caused by the crime of this case and paid KRW 5,2310,000 to the Defendant’s bonus, etc.; and (3) paid KRW 9,530,000 to the Defendant’s bonus, etc. from the Defendant’s bonus, etc.; and (4)

(2) However, in full view of the following circumstances: (a) the Defendant committed embezzlement by using an altered demand for personnel expenses and expenses of the victim; (b) the commission of embezzlement by changing the deposit account for management expenses into his personal account; (c) the amount of damage caused by the instant crime reaches KRW 97 million; and (c) there is no change in circumstances that may be additionally reflected in sentencing after the pronouncement of the lower judgment; and (d) there is no change in circumstances that are conditions for sentencing, such as the background, means, results, and circumstances after the instant crime, etc., the sentence of the lower court cannot be deemed to be unfair because it is excessively unreasonable.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.