The defendant's appeal is dismissed.

1. The sentence of the lower court (one-year imprisonment) is too unreasonable as to the gist of the grounds for appeal.

2. The Defendant, while serving as the head of the headquarters, arbitrarily consumed the company’s funds as personal living expenses, etc., embezzled total of KRW 30,722,00,00, and acquired the victim H as a total of KRW 485,00,000 for business funds.

The crime of embezzlement is not good for the crime to be committed in trust of the victimized company that believed the defendant, and it has not restored the damage to the depth of the injured company, or has not agreed with the victimized company.

The amount of fraud by fraud is large, and the victim H was suffering from economic suffering for a considerable period of time, and the defendant is punished for severe punishment.

On the other hand, the defendant recognized each of the crimes of this case and reflected the mistake.

On May 11, 2016, the Defendant sold 12,00 shares of D Co., Ltd. and 180 shares of Amerdi Co., Ltd. located in Japan to H on May 11, 2016. The Defendant sold again the shares transferred to the said victim, thereby recovering most damages equivalent to the principal amount from the proceeds of sale.

There is no record of criminal punishment against the defendant for the same crime, and there is no record of criminal punishment exceeding the fine for the last ten years.

The lower court shall comprehensively take into account all the sentencing conditions set forth in the argument of the instant case, including the Defendant’s age, sexual conduct, environment, motive, means and consequence of the commission of the crime, and the circumstances after the crime, etc., and, in such circumstances, the scope of the recommended punishment according to the sentencing guidelines set up by the Sentencing Committee of the Supreme Court [the scope of the recommended punishment] of types 2 (at least KRW 100 million, less than KRW 500 million, less than KRW 500) in the mitigation area (from October to February 6), 2 in the mitigation area (the special mitigation person] [the scope of the recommended punishment] of types 1 (Embezzlement and misappropriation] in the basic area (within 100 million) [the scope of the recommended punishment] of types 1 in the basic area (from April to January 4) [the scope of punishment for multiple persons who are subject to special sentencing] of crimes, the scope of the final sentencing pursuant to the aggravated punishment pursuant to the sentencing guidelines set by the Sentencing Committee of the Supreme Court