2. The circumstances that are favorable to the Defendant are the following: (a) the Defendant, who made a judgment in the first instance, led to the confession and reflection of all of the instant crimes; (b) the recovery of damage to the victim; and (c) the equity with the case where the judgment was rendered at the same time as the judgment became final and conclusive.

On the other hand, the fact that the total amount of damage caused by the instant crime exceeds KRW 174.1 million, and that there was no agreement with the victim and no measure was taken to recover from damage, and that there was no additional change in circumstances to reduce the sentence of the lower court, etc. are disadvantageous to the Defendant.

In light of the above circumstances and other various sentencing conditions under Article 51 of the Criminal Act, such as the defendant's age, character and conduct, motive, means and consequence of the crime, and the circumstances after the crime, it is not deemed that the sentence imposed by the court below is too unreasonable.

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