2. In full view of the elements of unfavorable sentencing, such as the sum of the amount embezzled by the Defendant was about 88 million won, the continuous embezzlement for 3 years, and the amount of irrecoverable damage, the elements of favorable sentencing, such as the Defendant’s repayment of KRW 1 million at the lower court’s trial, the Defendant’s deposit of KRW 3 million at the lower court’s trial, and the factors of favorable sentencing, such as the Defendant’s age, character and conduct, environment, motive, means and consequence of the crime, and the scope of recommended sentencing guidelines and the scope of recommended sentencing guidelines (one month to April 1), which are the conditions of sentencing as indicated in the records and arguments of the instant case, including the Defendant’s age, character and behavior, environment, motive and consequence of the crime, and the circumstances after the crime (one year and April 1).

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit. It is so decided as per Disposition.