All appeals by the defendant and the prosecutor are dismissed.

The summary of the grounds for appeal (unfair sentencing) that the court below rendered by the defendant (four years of imprisonment) is too unreasonable.

The above-mentioned sentence sentenced by the court below by the prosecutor is too uneasible and unfair.

Judgment

Examining the various sentencing conditions of the instant case, the Defendant appears to have committed the instant crime, and during the course of committing the instant crime, the Defendant re-transfered KRW 280,000,000 from the Daegu bank account of the Defendant to the financial account of the victim (transfer to the account). After committing the instant crime, the Defendant and his/her family members, including the Defendant and his/her family members, have been partly recovered from the damage compensation amounting to approximately KRW 44 million, etc., which are favorable to the Defendant.

On the other hand, the crime of this case is committed in 6 months after the defendant joined the company operated by the victim as a member of its accounting, and, for about one year and nine months, 294 times in total, by receiving a total of 90 million won from the financial account in the name of the defendant, from the bank account in the name of the defendant, and embezzlement of 90 million won in total by paying the personal debt or purchasing high-priced clothes, using living expenses, etc. The crime is very poor in light of the circumstances, methods, and periods of the crime, and the relationship between the defendant and the victim. Accordingly, the victim's financial situation and management situation have deteriorated, and the victim suffers great pain. In particular, the defendant was sentenced to imprisonment with prison labor for about 60 million won in the name of his/her accounting staff and embezzled about 70 million won in the company, and he/she again was sentenced to suspended execution for 13 months in 200,000 won in the name of the defendant.