2. It is recognized that the defendant agreed with the victim C,O, and F, and that there are no criminal records of the same kind and the suspension of the execution of imprisonment with or without labor, and that there are family members (parents and wife) who must support.

However, the Defendant committed each of the instant crimes in a planned manner in order to raise funds to repay personal debts, and in particular, it is not good that the Defendant repeatedly committed occupational breach of trust, occupational embezzlement, and fraud against the company that was in charge of its business and collection affairs.

The defendant did not agree with the victim S and I so that he would be subject to the trial, and it seems that the amount of damages that he could not recover is about KRW 120 million.

In full view of the above circumstances and the Defendant’s age, character and conduct, environment, family relationship, motive, background, means and consequence of the crime, etc., various sentencing conditions as shown in the instant pleadings, including the circumstances after the crime was committed, and the scope of recommended sentence according to the sentencing guidelines set by the Supreme Court sentencing committee, the lower court’s sentence cannot be deemed to be too unreasonable.

Therefore, 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 on the ground that it is without merit. It is so decided as per Disposition.