The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) by the lower court (ten months of imprisonment) is too unreasonable.

2. The circumstances are as follows: (a) the Defendant recognized the crime; (b) the Defendant appears to have partially recovered from damage by depositing KRW 19 million in the account in the name of the victim on November 16, 2018; and (c) the Defendant appears to have caused the instant crime to be committed at the end of remitting money that he/she could dispose of by deceiving himself/herself from his/her name in the name of the victim (the Defendant sent text messages to the Defendant that he/she would indicate each embezzlement amount as the Defendant’s loan on each transaction statement of the victim’s account; and (d) he/she would return the money embezzled to the victim within three days on November 6, 2018; and (e) the Defendant had no record of criminal punishment other than a fine for drunk driving in the year 2013.

However, the amount embezzled by the Defendant exceeds KRW 150 million, and the victim appealed to the prosecution that “the office operating funds have reached a serious state, such as almost the floor or floor.”

The victim did not reach an agreement with the victim and most of the damages did not have been recovered.

On the other hand, there is no new special circumstance or change of circumstances that can be reflected in the sentencing of the defendant after the court below was sentenced.

Based on this case’s sentencing case’s case’s sentencing case’s case’s case’s sentencing case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s case’s sentencing conditions, including the motive and means of relation to the Defendant’s age, and the circumstances after the Defendant’s result

Therefore, the defendant's argument cannot be accepted.

3. In conclusion, 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.