2. The circumstances are more favorable for the following: (a) the Defendant recognized all of the instant crimes; (b) paid approximately KRW 143 million to the Victim D; (c) there was no record of punishment for the same crime; and (d) there was no record of being sentenced to suspension of qualification or heavier punishment.

However, the Defendant’s crime of this case was committed by embezzlement of KRW 285,267,085 in total 110 times as a person in charge of accounting and accounting of the victimized company and arbitrarily used the Defendant’s operating fund of KRW 285,267,085 in total, and the quality of the crime was bad, and the damage was not considerably recovered, and the damage was not considerably recovered, and the F, the representative director of the victimized company, wanted to punish the Defendant, and all other circumstances that are the conditions for the sentencing of this case as indicated in the records, including the Defendant’s age, sexual behavior, environment, career, circumstances of the crime, and circumstances after the crime, etc., the lower court’s punishment is deemed to be appropriate, and the Defendant’s wrongful argument for sentencing is not reasonable.

3. In conclusion, 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 without merit. It is so decided as per Disposition.