The defendant's appeal is dismissed.

1. The sentence imposed by the lower court (two years of imprisonment) on the summary of the grounds for appeal is too unreasonable.

2. The crime of this case committed the following facts: (a) the Defendant, upon entering into a lease contract with the victim filial Capital Co., Ltd., and embezzled the machinery of the machine mining center equivalent to KRW 70,000,000, and entered into a lease contract with the Korean Capital Capital Co., Ltd. and the 200,000, and (b) the three machine of the machine mining center provided as security for transfer to the Gyeongnam Bank; or (c) sold the money to the victim H without notice of the conclusion of the lease contract and the conclusion of the transfer for security; and (b) acquired the money of KRW 134,00,000 from the above victim H; and (c) thereby, arbitrarily disposed of the money owned by the Gyeongnam Bank and the 271,650,000,00 won (a total amount of secured bond or market price) and arbitrarily disposed of the money of KRW 183,00,000 in total owned by the victim Korean Capital Co., Ltd.

The fact that the defendant fully acknowledges and reflects the crime of this case, that there was no record that the defendant was punished for the same kind of crime or was sentenced to suspension of qualification or heavier punishment, that the defendant repaid approximately KRW 35 million to the victim filial Capital Co., Ltd. as lease fees, that he repaid approximately KRW 77 million in total as lease fees, and that he transferred the above victim's claim to return lease deposit money equivalent to KRW 30 million to recover damage caused by the crime of this case. The victim was returned one out of the damaged goods, that the defendant paid approximately KRW 43 million in total to the victim two capital Co., Ltd., and that the defendant was committed the crime of this case in order to raise the fund for the company operation while the factory was operated, and that the defendant used the proceeds of selling the machinery as above for the company operation.