However, when examining the circumstances revealed in the reasons for sentencing and the conditions of sentencing indicated in the record, it is not recognized that the sentencing is unfair (after filing an appeal, more deposited KRW 10 million for Samsung Card Co., Ltd.). However, considering the total amount of damage, the content and method of crime, etc., the lower court’s punishment is difficult to be deemed to be mitigated). The Defendant’s appeal is dismissed.