The judgment of the court below is reversed.

Defendant shall be punished by imprisonment for a term of one year and four months.

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

1. The lower court’s sentence (one year of imprisonment, two years of suspended execution, and 120 hours of community service order) on the gist of the grounds of appeal is too unfasible and unreasonable.

2. We examine ex officio the grounds for appeal by the prosecutor ex officio.

A prosecutor applied for amendments to a bill of amendment to the indictment to add the facts charged as stated in the paragraph 2. out of the facts constituting the crime in the judgment below in the trial below, and since this court permitted it, the judgment of the court below is no longer maintained.

3. Thus, the court below's decision is reversed pursuant to Article 364 (2) of the Criminal Procedure Act, and it is again decided as follows, without examining the prosecutor's improper argument of sentencing, since there is a ground for reversal under the above authority.

[Judgment in other words] A criminal defendant is a person who served as an accounting employee at the victim D Co., Ltd. (hereinafter “victim Co., Ltd”) located in Ulsan-si, Ulsan-si, Ulsan-si (hereinafter “victim Co., Ltd.”) from July 2003 to January 201 and has been engaged in accounting affairs, such as deposit and withdrawal of funds of the Victim Co., Ltd., and adjustment of accounting books.

1. Around August 30, 2007, the Defendant transferred KRW 5,000,000 of the business funds of the victim company to a new bank account (Account Number: E) in the above victim company’s office, and embezzled KRW 23,67,287,80 for the victim company by using the victim company’s personal use, such as living expenses, etc. around that time, during his/her occupational storage, from around August 25, 2010, as shown in the separate crime list No. 1, until August 25, 2010, as shown in the separate crime list No. 54 times until August 25, 201, the Defendant embezzled KRW 326,350,000 for the victim company by remitting the total amount of KRW 23,676,807 for the victim company by using the victim company’s personal use, such as living expenses.

2. The defendant used on February 17, 2009 for the purpose of managing the corporate fund of the victim company at the office of the victim company.

G. Name;