The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor) imposed by the lower court is too unreasonable.

2. The judgment of the defendant recognized all of his own criminal acts, and returned the victim's shares to the representative director and employees, etc. of the victim's company. However, although the defendant alleged that the victim's share value of the victim's company that he returned reaches KRW 540 million, the defendant's share value is based on a false representation as if the defendant embezzled the victim's money to the extent that the amount he embezzled was properly treated by the company's tax or loan repayment, payment of employee's salary, etc., and if the company's value is calculated again by reflecting the company's loss loss due to the defendant's embezzlement, the above share value of the defendant's assertion cannot be fully recognized.

The fact that the defendant has no record of crime, in addition to one fine, is favorable to the defendant.

On the other hand, the crime of this case is committed by embezzlement of funds of the victim company that the defendant had been in custody for a long time, and the nature of the crime is not good, and the amount of embezzlement of this case exceeds 1.7 billion won. This is due to the victim's total amount of capital (2 billion won) on the account books of the victim company, the amount of damage is considerably large, and the damage is not actually recovered.

In addition, the defendant's age, criminal records, character and conduct, environment, family relationship, motive and circumstances after the crime, etc., and the scope of recommended sentence according to the sentencing guidelines of the Supreme Court Sentencing Commission (three to six years of imprisonment) (the scope of recommended sentence) / [the scope of punishment] the aggravated area (three to five years of imprisonment) of embezzlement Type 3 (5 to five billion won) (three to six years of imprisonment] (the specially under person] causing serious damage to the victim.