2. As stated in the facts of the crime in the judgment below, the crime of this case is deemed to have been committed at least 44,90,000 won among the development funds that the defendant had been under the occupational custody for the Association of Victims for five times in total, 29,645,375 won in total, and 27,230,100 won in total among the above funds for 29 times in total and 29,645,375 won in total, and 27,230,100 won in total, and embezzled by arbitrarily consuming the subsidies that the defendant had been under the occupational custody for the sake of victims' Gyeongnam-do and Changwon-si in total and 15 times in total. The defendant acquired the total amount of 19,710,000 won in total with the national subsidy granted from the Market Promotion Foundation, which is the victim's small commercial area, and the defendant was recognized to have committed the crime of this case against the victim and his/her efforts to foster the victim's labor expenses and to recover the amount of the Association.

However, the Defendant committed the instant crime by taking advantage of the merchant’s position as the president of the Federation for a considerable period of time, and the nature of the crime was inferior, and most of the damage was not restored to the name of KRW 580,000,000.

In addition, considering the result of the Supreme Court’s application of the standard for sentencing (the scope of a recommended sentence: the Defendant’s age, sexual conduct and environment, motive, means and consequence of the crime, the circumstances after the crime, etc., as well as various circumstances, including the records and arguments in this case, it is difficult to view that the lower court’s punishment is unfair due to excessive delay in its sentencing.

Therefore, the defendant's assertion is without merit.

3. Thus, the defendant's appeal is without merit.