2. The judgment is based on the following: (a) the Defendant made a confession of the offense while committing the offense; (b) the fact that there was no criminal record for the same kind of crime is a favorable reason for sentencing; (c) the amount of damage is a large amount of damage as KRW 93 million by defraudation amount; (d) approximately KRW 200 million by embezzlement amount; and (e) the amount of damage was not agreed with the victims; and (e)

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.