2. The defendant's mistake is recognized, and the primary offender is a favorable circumstance.

However, the crime of this case is limited to embezzlement of approximately KRW 130 million over 24 times in the victim Cpark management council for about 3 years, while the defendant works as accounting at the victim Cpark management council, and the nature of the crime is not good. It is disadvantageous that the agreement with the victim was not reached or the damage was not recovered until this court. In addition, taking into account various sentencing conditions as shown in the argument of this case, such as the background of the crime of this case, the circumstances after the crime of this case, the defendant's age, character and conduct, and environment, it is not recognized that the sentence of the court below is too unreasonable. Thus, the defendant's assertion is without merit.

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