The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. Summary of grounds for appeal;

A. In other words, the Defendant was merely trying to increase sales through an abnormal sales method, and there was no fact that he embezzled the property of the victim company, and inventory investigation conducted on August 17, 2012, which served as the basis for calculating the amount of embezzlement, cannot be believed, and the computer system of the victim company is also inaccurate.

Therefore, the court below erred by misapprehending the facts or by misapprehending the legal principles.

B. The lower court’s sentence of unreasonable sentencing (ten months of imprisonment) is too unreasonable.

2. Determination

A. On August 17, 2012, 2012, the lower court, as indicated in its reasoning, determined that the inventory inspection was conducted in a way that several persons related to the company, including I, who are employees of the store of the Defendant, attend the inventory inspection in a way that all bar codes of each individual product can be cut off. Examining the lower court’s determination closely with the records of the instant case, the lower court’s determination is justifiable, and there was no error in matters of law by misunderstanding facts or misunderstanding legal principles. 2) The lower court found the Defendant’s embezzlement method of embezzlement on the following grounds.

(1) As the period of service of the defendant has expired, abnormal structure in which cash sales are increased due to cancellation of sales, and if such cancellation of cash sales is frequently made, it may be useful to use the cash received as the proceeds of sales in the process.

(2) The defendant used voluntary sales methods for the purpose of increasing sales. In such case, he/she shall make up for the difference between the fixed selling price and the discounted selling price.