2. The judgment of the court below reflects the defendant's mistake while recognizing the crime of this case, and there is no criminal history against the defendant. However, the crime of this case is not appropriate because the defendant embezzleds the victim's benefits or money that the defendant acquired by deception or managed as a general manager by deceiving the victims who are working partners, and it is not appropriate to commit the crime of this case. The amount of the money that the defendant acquired by deception or embezzled by the crime of this case exceeds KRW 30,262,00,00, and the defendant does not make all payment of damages with contact with the victims until the several years have passed, and all other circumstances constituting the conditions for sentencing, such as the defendant's age, character and behavior, living environment, motive, means and consequence of the crime, etc., as a whole, it cannot be deemed that the sentence of the court below is too unreasonable.

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.