2. Determination factors are the sentencing factors favorable to the Defendant, such as the fact that the Defendant recognized the instant crime and reflects it, and that the sentence has to be imposed simultaneously with the crime of fraud as indicated in the judgment of the court below that became final and conclusive

However, there is no change of circumstances that may be particularly considered in the sentencing factors against the defendant, such as the fact that the amount of fraud in this case is not more than KRW 30 million, the fact that the defendant agreed with the victims of fraud or failed to restore the damage, etc., and the fact that there is no change of circumstances that are disadvantageous to the defendant in the trial. In full view of all the sentencing factors in the argument of this case, including the defendant's age, character and conduct, the background and consequence of the crime in this case, and the circumstances after the

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit. It is so decided as per Disposition.