The defendant's appeal is dismissed.

1. The summary of the grounds for appeal asserts that the sentence of the lower court (one year and four months of imprisonment) is too unreasonable.

2. The court below held that the defendant's mistake is recognized, and it is against it, and that the victim paid 167 million won to the victim. However, all of these circumstances were considered in the court below. The crime of this case is not only a case where the defendant, who was in charge of the victim's accounting business, embezzled the total amount of KRW 350 million for about 2 years and 10 months, but also the crime of this case is a case where the victim company, who was suffering from managerial difficulties, wants to be punished against the defendant. On the other hand, the defendant purchased high-priced musical instruments while the crime of this case is committed, and considering all the circumstances such as the circumstance and contents of the crime of this case, the defendant's age, character and conduct, family relationship, occupation, occupation, and occupation, etc., the sentence of the court below is too unreasonable.

3. The defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit. It is so decided as per Disposition.