2. Determination is an element of sentencing favorable to the Defendant, such as the fact that the Defendant recognized the instant crime, the fact that the Defendant agreed with R, the period of crime is relatively short, the amount of profit that the Defendant actually acquired, the fact that the Defendant is the primary offender, etc.

However, as in the instant case, the Defendant’s sentence against the Defendant is reasonable, in full view of the factors of sentencing, including the Defendant’s age, character and environment, the background and consequence of the instant crime, and the circumstances after the crime, etc., taking into account all favorable sentencing factors in the first instance trial, including the following factors: (a) the Defendant committed the instant crime against many unspecified victims in a systematic and planned manner; (b) the harm and injury inflicted on society by massing a large number of victims is very large; (c) the Defendant withdrawn approximately KRW 235 million from another account in total 350 times; and (d) the Defendant remitted the money from another account to the Defendant’s name; and (e) the victims other than the victimR are not agreed upon; and (e) the first instance court rendered a sentence lower than the lower limit of the sentencing guidelines, and there is no change of circumstances that may be special consideration in the trial.

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.