The judgment of the court below is reversed.

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

1. The summary of the grounds for appeal is too unreasonable that the sentence imposed by the court below on the defendant (one year and six months of imprisonment) is too unreasonable.

2. The judgment of the court below is justified in light of the following circumstances: (a) the defendant's occupational embezzlement of apartment management fees exceeding KRW 170 million over 4,34 times more than five years, and the nature of the crime is heavy; (b) the act of crime is inferior by manipulating the balance of the management expenses and embezzlement; (c) the alteration and uttering of audit reports by the accounting corporation to conceal the crime; (d) the defendant confessions and acts against the victim; (e) the defendant uses embezzlement as living expenses and treatment expenses; (e) the defendant seems to have used embezzlement money as living expenses; (g) the person has no power to criminal punishment; (g) the person surrenders himself; (g) the fact that the defendant has voluntarily surrendered; (g) the fact that the defendant discharged approximately KRW 28 million from the defendant to the court; and (g) the identity bond, etc. that he discharged KRW 28 million from the defendant to the court, and all other favorable circumstances such as the defendant's age, character and conduct, relationship with the victim; and (g) the motive and means and result of the crime in this case after the crime.

3. Thus, the defendant's appeal is justified, and the judgment of the court below is reversed and it is decided as follows.

Criminal facts

The summary of facts and evidence recognized by the court is the same as the description of each corresponding column of the judgment of the court below, and thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Relevant legal provisions concerning criminal facts, Articles 356 and 355(1) of the Criminal Act (the point of occupational embezzlement), Article 231 of the Criminal Act (the point of altering private documents), Articles 234 and 231 of the Criminal Act (the point of exercising altered investigation documents), the choice of imprisonment for a crime;

1. The Criminal Act among concurrent crimes.