The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (three years of imprisonment, five years of suspended execution) declared by the court below is too unhued and unreasonable.

2. The crime of this case was committed by the Defendant, who was in the position of managing director, by receiving the outstanding amount from the customer of the victim company, or selling at will the joint board owned by the victim company, and embezzled by using the funds, etc. used by the Defendant, E and G operation funds, etc. In that the amount of embezzlement exceeds KRW 80 million, and the period of crime is more than two years and eight months, and the crime is more severe, and the victim company was faced with the crisis of the Defendant due to the crime of this case and led to the actual situation of closure of business, etc. is disadvantageous to the Defendant.

However, there are many circumstances favorable to the defendant, such as the fact that the defendant had no record of criminal punishment prior to the crime of this case, the confessions of all the crimes of this case, and reflects against the victim company, the fact that the defendant paid part of the amount of damage to the victim company and agreed to pay 200 million won to the victim company (the defendant's joint and several surety of the defendant wife, who is a public educational official, agreed to pay 100 million won out of the above money, was actually paid), the representative director of the victim company, who is the representative director of the victim company, again desires to take the defendant's preference to the defendant, currently making efforts to kill the company faced with the insolvency due to his/her reinstatement to the victim company, and his/her family members

As such, all kinds of sentencing conditions that are shown in the records, such as the circumstances unfavorable or favorable to the defendant and the relationship between the defendant and the victim company, age, character and conduct, family relationship, motive of the crime, and circumstances after the crime, can be seen as having the effect of special prevention against the defendant even if a suspended sentence of imprisonment is imposed within the scope of recommended sentencing guidelines (three to five years of imprisonment).