The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for two years.

However, the period of three years from the date this judgment becomes final and conclusive.

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

2. The fact that the amount of embezzlement is larger than KRW 200 million, and the fact that the injured person wanted to be punished by the defendant because he/she did not agree with the victim to the extent yet is disadvantageous to the defendant.

However, in full view of the following circumstances: (a) the Defendant has been in the first instance trial and recognized all the instant crimes and divided his mistake; (b) the lower court deposited 100 million won out of the amount of the embezzlement damage of this case in addition to the deposit of KRW 100 million; and (c) the Defendant has no record of committing any crime; and (d) other circumstances that are conditions for sentencing, such as the Defendant’s age, sex behavior, environment, etc., the lower court’s punishment is too unreasonable.

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit, and the judgment below is reversed and it is again decided as follows.

Criminal facts

The summary of the facts charged and the evidence against the defendant recognized by the court is identical to the corresponding column of the judgment of the court below, and thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant Article 356 of the Criminal Act and Articles 355 (1) (main sentence) and Article 355 of the Criminal Act concerning the selection of criminal facts; the choice of imprisonment;

1. Article 62 (1) of the Criminal Act on the suspended execution;