The defendant's appeal is dismissed.

The gist of the grounds for appeal by the defendant is as follows: (a) the punishment imposed by the court below (two years of suspended sentence for one year of imprisonment) is too unreasonable, but (b) the amount of embezzlement of the defendant exceeds KRW 110 million; and (c) the punishment imposed by the court below is too unreasonable, in full view of various circumstances, including the fact that the amount of embezzlement of the defendant exceeds KRW 10 million, and thus, the defendant's above assertion is without merit.

Accordingly, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act.