2. The circumstances favorable to the defendant include the fact that the defendant partially repaid the amount of damage to the victim, the fact that the defendant led to the confession of the crime, the fact that the defendant was the first offender, etc.

However, in full view of the following factors: (a) the amount embezzled by the Defendant while performing accounting duties; (b) the Defendant repeatedly committed a crime over a long time; (c) the amount embezzled was disbursed as shopping or game expenses, etc.; and (d) the victim wanted to be punished by the Defendant; and (c) the sentence of the lower court against the Defendant is reasonable in full view of all other factors of sentencing as indicated in the argument of the instant case.

3. Therefore, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is groundless. It is so decided as per Disposition