The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of one year and three months.

1. The decision of the court below on the gist of the grounds for appeal (one year and six months of imprisonment) is too unreasonable.

2. The maximum amount of damage caused to the market is about KRW 390 million, and the defendant committed a crime that has been decided over a long time with trust while working as an accounting employee of the victim company. In light of the circumstances leading to the crime and the method of committing the crime, etc., the fact that the quality of the crime is poor is unfavorable to the defendant.

However, when considering all of the sentencing conditions indicated in the records of this case, such as the defendant's age, character and conduct, environment, motive, means and consequence of the crime of this case, etc., the court below's punishment against the defendant is somewhat unreasonable and unfair.

3. The decision of the court below is reversed in accordance with Article 346(6) of the Criminal Procedure Act as the defendant's appeal is reasonable, and the judgment below is ruled again after pleading as follows.

Criminal facts

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

Application of Statutes

1. Relevant legal provisions concerning criminal facts, Articles 356 and 355 (1) of the Criminal Act (the point of occupational embezzlement) of the choice of punishment, and Articles 356 and 355 (2) of the Criminal Act, the point of occupational breach of trust: Provided, That the case No. 2 of the judgment;

A. (2) As to the occupational breach of trust described in paragraph (2), Article 30 of the Criminal Act is added, and each decision of imprisonment is made.

1. Of concurrent crimes, the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act.