The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (five years of imprisonment with prison labor) is too unreasonable.

2. The crime of this case is committed by embezzlement of KRW 1.3 billion of the funds of the victim company for about five years, while serving as the managing director and accounting of the victim company C (hereinafter "victim company"), and forging a lease contract, power of attorney, etc. under the name of the victim company, forging a forged lease contract, power of attorney, etc., and by using a forged lease contract, etc., the crime is very poor that the victimJ received KRW 600 million from the victim K, and the crime is committed by embezzlement of KRW 300 million, and each of the above damages of the victims was almost not recovered, and there is little possibility of recovery in the future, due to the crime of this case, the financial status of the victim company has deteriorated, and there is a risk that the good lessee who entered into the lease contract with the victim company could not receive the deposit, and the scope of the recommended punishment by sentencing guidelines (4 to 7 years) is against the defendant.

Considering all circumstances favorable to the defendant cited in the grounds of appeal, such as the fact that the defendant appears to be the primary offender, the fact that part of the embezzlement and the fact that part of the embezzlement are used for the victim company, the sentencing of the court below is unfairly harsh.

It does not seem that it does not appear.

The grounds for appeal are without merit.

3. If so, the defendant's appeal is without merit. Thus, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.