The defendant's appeal is dismissed.

1. The lower court’s punishment (one year of imprisonment and two years of suspended execution) against the accused against the summary of the grounds for appeal is too unreasonable.

2. The judgment of the Defendant is a favorable circumstance to the Defendant that: (a) the Defendant recognized the instant crime and reflects the mistake; (b) the Defendant agreed to pay the L and the subcontractor’s representative directly; and (c) the Defendant did not have any criminal record exceeding the same criminal record or fine.

On the other hand, the crime of this case is a situation unfavorable to the defendant that the defendant embezzleds advance payment of construction work, the purpose of which is to receive payment from the ordering office as the actual operator of the B corporation, and that the crime of this case is not good, the embezzlement amount of which is KRW 189.3 million, and that there is no special change in circumstances in the trial.

In addition, the defendant's age, character and conduct, environment, background and result of the crime of this case, all of the sentencing conditions in this case, including the circumstances after the crime, and the result of the application of the sentencing guidelines of the Supreme Court Sentencing [decision of type] in the category 2 (not less than 100 million won but less than 500 million won) [the scope of recommending punishment] (the scope of recommending punishment] basic area: In full view of imprisonment for a year to 3 years, etc., the defendant's above assertion is not reasonable because the sentence imposed by the court below is too unreasonable. Thus

3. In conclusion, the defendant's appeal of this case 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.