2. The judgment of the court below has a favorable condition for the defendant, such as the confession of the crime of this case and the violation of mistake, and the fact that the defendant has no record of punishment for the same kind of crime or the punishment exceeding the fine. However, the defendant has embezzled the amount of approximately KRW 40 million in total that he had received at the expense of ordinary times over two years and used them for personal purposes, such as entertainment expenses, etc., and the nature of the crime is not poor, and there is no agreement with the victims or efforts to recover damage until the trial, and there is no special circumstance to change the sentence of the court below due to considerable reasons for the sentencing of the court below, and there is no other special circumstance to change the sentence of the court below due to the defendant's age, sex, intelligence and environment, motive, means, method and consequence of the crime, the circumstances before and after the crime, the circumstances before and after the crime, and the relation between the defendant and the defendant do not accept the above allegation of the punishment of the court below.

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.