2. Determination is based on the following circumstances: (a) the Defendant recognized his mistake and reflects the Defendant; and (b) the fact that the victim company is a company owned by the Defendant is substantially favorable to the Defendant.

However, in light of the following: (a) the amount of embezzlement exceeds KRW 50 million; (b) failure to recover the damage; (c) failure to recover the damage; (d) failure to pay the final damage caused by the instant crime to the creditor Incorporated Incorporated Company D Co., Ltd.; (c) the Defendant has a history of punishment more than 20 times; and (d) there is no particular change in the sentencing conditions compared with the original judgment; and (e) the various sentencing conditions indicated in the instant argument, including the fact that there is no change in the sentencing conditions, the lower court’s punishment is too unreasonable and thus, the Defendant’

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.