2. Determination factors favorable to the defendant are the fact that the defendant recognized the crime of this case and reflected, and that there is no benefit acquired by the defendant from the crime of this case.

However, in full view of the factors of sentencing unfavorable to the Defendant and other factors of sentencing indicated in the records of this case, such as the fact that the Defendant promised to benefit and the means of access, that the account transferred by the Defendant was used in the Bosing Fraud and facilitate the systematic fraud, and that there is no special change in circumstances after the judgment of the first instance was rendered, the sentence of the lower court against the Defendant is adequate.

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.