The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for three years.

However, the above punishment shall be imposed for a period of five years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. The sentence imposed by the lower court on the Defendant (three years of imprisonment) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below is too uneasible and unfair.

2. Unfavorable circumstances: The amount of damage to the embezzlement and the fraud of this case is large.

The defendant has been sentenced to a fine once every time due to the embezzlement crime and the fraud crime.

The favorable circumstances: The defendant denied part of the crime of this case in the court below, and shows his attitude to make a confession and reflect on the whole crime of this case.

The defendant agreed with the victim AD Co., Ltd. at the stage of investigation and repaid the full amount of the principal of the agreement (Provided, That the victim AD party expressed its position to punish the defendant on the ground that there is any incidental damage not recovered at the original trial). The defendant agreed with the victim R and the victim R does not want the punishment of the defendant.

In the past when the defendant was in a trial, the victim Y, U,V, and I (the victim I corporation, in the original trial, expressed that he did not want to be punished against the defendant in accordance with the agreement with the defendant at the original trial, and submitted a statement of opinion that he would withdraw the above agreement from the trial to December 9, 2016, and want to severe punishment against the defendant. However, the victim submitted a statement of withdrawal of complaint that he would not want punishment upon agreement with the defendant on February 16, 2017, and each of the above victims did not want the punishment against the defendant.

It seems that 332,00,000 won out of the amount of defraudation against victim AD corporation is used by AJ rather than the defendant.

All the circumstances and guidelines for sentencing indicated in the arguments and records of this case, including the above unfavorable circumstances, favorable circumstances, the defendant's age and character environment, relationship to victims, motive means of crime, results of crime, and circumstances after crime.