The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal (the imprisonment of eight months, the suspension of the execution of two years, and the community service work 120 hours) imposed by the court below is too unfasible and unfair.

2. The judgment of this case is that the defendant has repeatedly embezzled the company's funds for a long period of time while performing the duty of accounting of the victimized company, and the amount of such embezzlement ( approximately KRW 47 million) is not sufficient and its nature is not good.

The Defendant did not agree with the victimized company to take part in the trial.

However, the defendant was the first offender, and a part of the money (13 million won) was deposited for the damaged company.

Although the defendant embezzled a large amount of money for more than three years, the negligence of the victim company that did not supervise or control it seems to have contributed to the expansion of damage.

In full view of the above circumstances and the Defendant’s age, sexual conduct, environment, family relationship, motive and background of the crime, means and consequence of the crime, etc., various sentencing conditions as shown in the argument of the instant case, and the scope of recommended sentence according to the sentencing guidelines established by the Supreme Court sentencing committee, etc., the lower court’s sentence cannot be deemed unfair because it is too uneasible.

Therefore, prosecutor's assertion is without merit.

3. In conclusion, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the appeal is without merit. It is so decided as per Disposition.