The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (two years and six months of imprisonment) by the lower court is too unreasonable;

2. The lower court determined that the Defendant’s punishment against the Defendant was imprisonment with prison labor for two years and six months, taking into account the following circumstances: (a) the Defendant acquired financial gains equivalent to KRW 1.23 million from the victim company by means of pretending false transactions for about four months; (b) embezzlement of KRW 100 million, which was in custody of the victim company; (c) the damage was not fully recovered; and (d) the victim company was punished; (c) the Defendant recognized the Defendant’s mistake and reflects the victim company; (d) the KAFF and the Defendant returned a certain amount to the victim company; (e) the Defendant returned a certain amount of money to the victim company; and (e) the Defendant had no criminal power in favor of the Defendant; and (e) the Defendant’s age, character and conduct, environment, motive and background of the crime; and (e) the circumstances after the crime.

In full view of the conditions of sentencing and the recommended sentencing guidelines set forth in the sentencing review process of the lower court, the lower court did not evaluate that the lower court’s determination exceeded the reasonable bounds of its discretion, and there is no change in the conditions of sentencing that can be deemed unfair to maintain the lower court’s determination.

[Defendant argued to the effect that the circumstance in which the F Co., Ltd. in the court of appeal makes a continuous repayment of the acquired amount in consultation with the victim company should be reflected in the sentencing. However, as a result of the fact-finding on the victim company, the following fact-finding conducted by the F Co., Ltd. in the judgment of the court below that the amount paid by the F Co., Ltd. in the company of the victim was not much higher than the amount of damage, and the present situation was revealed that the judgment of the court below is related to the recovery of damage only to the amount of KRW 15.9 million out of the amount of damage repayment recognized by the F Co., Ltd. in the judgment of the court below.