The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than five months.

1. The defendant asserts that the reasons for appeal are too unreasonable because of the punishment imposed by the court below (eight months of imprisonment).

2. In light of the fact that the Defendant embezzled the amount equivalent to KRW 480 million while working as an accounting employee of the victim company, and the amount of damage was high and the amount of damage was not completely restored, etc., the sentence of the Defendant is inevitable.

However, considering the circumstances favorable to the defendant, such as the defendant's age, sex, occupation and environment, family relationship, circumstances after the crime, etc., the sentence imposed by the court below against the defendant is somewhat inappropriate, taking into account the following circumstances: (a) the defendant recognized the defendant's mistake; (b) there has been no history of criminal punishment so far; (c) the defendant paid KRW 11.7 million out of the actual amount of damage; and (d) the fact that the insurance money of KRW 30 million was paid to the victim company in relation to this case; and (c) the defendant's age, sex, occupation and environment; (d) the circumstances after the crime was committed; and (e) the sentencing conditions specified in the records and arguments.

3. As the appeal by the defendant is well-grounded, the judgment below is reversed pursuant to Article 364(6) of the Criminal Procedure Act, and the following is ruled after pleading.

[Re-written judgment] Criminal facts and summary of evidence recognized by the court and the summary of evidence are as stated in the corresponding column of the judgment below (Article 369 of the Criminal Procedure Act). Application of the law is as stated in the applicable column of the judgment below.

1. Relevant Article of the Criminal Act and Articles 356 and 355 (1) of the Criminal Act (generally, selection of imprisonment with prison labor);