The defendant's appeal is dismissed.

1. The sentence imposed by the court below on the defendant (two years of imprisonment) is too unreasonable.

2. The judgment of the court below is acknowledged that the defendant is guilty of a crime, and there is no other criminal records except that the defendant was sentenced to a fine on one occasion for a double-class crime, the victim has seized the apartment owned by the defendant (the claimed amount of KRW 50 million) and the defendant deposited KRW 10 million for the victim at the trial, but the crime of this case is acknowledged to have been committed in light of the following circumstances: the defendant, who was in charge of the fund management business of the victim company, embezzled funds stored in order to pay taxes, used them for his own purpose; forged or used them for a personal purpose; the crime of this case is poor; the crime is committed for a long period of four years and six months; the amount of damage was totaled of KRW 366,904,462; the amount of damage was large; the amount of the crime is 366,90,462 won; the defendant was also forged for the abolition of the above money; the damage was not recovered if the above money was excluded from the above money (the crime of this case is already established in the apartment owned by the defendant).

3. In conclusion, 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.