The prosecutor's appeal is dismissed.

1. The main point of the grounds for appeal is that the sentence imposed by the court below (three years of imprisonment) is too unhued and unreasonable.

2. The summary of the instant criminal facts against the Defendant is as follows: (a) the Defendant embezzled total amount of KRW 8,903,676,402 while working as the director of the accounting division of the Co., Ltd. (hereinafter “victim Co., Ltd”); and (b) forged the power of attorney and the application for transaction in the name of the said Co., Ltd. in order to establish the processing account of E Bank

The Defendant, while working as a working-level manager in charge of funding of the victim company, embezzled the company's funds for a long period of about four years.

The amount of embezzlement and embezzlement voluntarily consumed by the defendant is reasonable to the extent of KRW 1.2 billion.

Since the commencement of occupational embezzlement, the defendant opened a bank account under the name of the victim company without permission, and during this process, additional crimes such as fabrication and uttering of private documents have been committed.

The Defendant, who received payments from customers by using the above account opened without permission, sold securities at will, and attempted to conceal the crime by using the position of the victim company, such as entering false details of transactions in the passbook of the victim company.

The defendant's crime was discovered by the wind to confirm the withdrawal of the victim company at the creditor bank.

During the criminal period, the defendant has been engaged in a friendly life, such as the purchase of real estate and motor vehicles, overseas travel, and settlement of large-amount card payments.

A victim company is punished for a defendant.

The above is the circumstances unfavorable to the defendant.

However, the defendant is an elementary offender who has no record of criminal punishment.

Upon the occurrence of a crime, the Defendant revealed the details of the crime that the victim company did not become aware of, and voluntarily surrenders to the police, and cooperate with the investigation.

Criminal facts

The amount of 7.6 billion won or more out of the total amount of 8,903,676,402 shall be the victim company.