2. The judgment is based on the favorable sentencing grounds that the Defendant is against the Defendant’s confession while committing the crime, that the Defendant paid approximately KRW 92 million to the victim Non-NF Capital Co., Ltd. of the crime of fraud, and that KRW 24 million to the victim Korean Capital Co., Ltd. of the crime of embezzlement, that should be considered at the same time as the judgment has become final and conclusive, and that the equity should be considered in the case of the judgment at the same time as the judgment has become final and conclusive. The amount of defraudation is equivalent to KRW 152 million and the amount of embezzlement is equivalent to KRW 44 million, and that the Defendant did not agree with the victims.

In full view of the above sentencing factors, in full view of the Defendant’s age, family relation, economic situation, background and motive leading to the commission of the crime, and all other matters on the sentencing as indicated in the records and arguments of this case, the judgment of the court below is deemed appropriate, and thus, 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 grounds that the defendant's appeal is without merit. It is so decided as per Disposition.