2. In full view of the factors of sentencing that can be considered for the Defendant, the amount that the Defendant embezzled and has not been recovered until now, the Defendant committed the instant crime during the repeated crime period after the execution of the sentence due to fraud, the fact that the Defendant was punished for the same kind of crime, the Defendant’s age, sex, family environment, motive and background of the crime, means and consequence of the crime, and the application of the sentencing guidelines of the Supreme Court sentencing committee, including the circumstances before and after the crime, etc., it is not recognized that the sentence imposed by the lower court is too unreasonable.

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.