2. The judgment that the defendant recognized the crime as a primary crime without a previous criminal record, and reflects the fact that there is no evidence to regard the amount embezzled by the defendant as an individual consumption (the defendant claims that the amount was appropriated as a model voucher operation expense in consultation with the executor company, etc.), the victim G, and the J do not want punishment against the defendant, and the fact that the defendant's health condition is not good is favorable to the defendant.

However, the victims' total damages amount to KRW 46.4 million, and the circumstances leading up to the crimes including the fact that a significant damage has not yet been recovered, the method and result of the crimes, the circumstances after the crimes, etc., and the scope of recommendations according to the Supreme Court sentencing guidelines (No. 4. - March 10 of imprisonment - March 10 of 2): Each embezzlement and breach of trust crime group, Type 1 (H and I), basic area, Type 1 (less than KRW 100,00) and April 3 of 1: The crime of embezzlement and breach of trust group, Type 1 (less than KRW 100,000) (Occupational embezzlement to J): the mitigation area, Grade 1 (less than KRW 100,00), and not more than 10 months of imprisonment; the final sentencing scope according to the standards for handling multiple crimes; and the sentencing scope pursuant to the standards for sentencing of the Supreme Court is inappropriate.

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.