2. It is recognized that the decision-making defendant led to the confession of the crime of this case and reflects his mistake, and that the decision-making court reached a unanimous agreement with the victim.

However, if the value of the embezzled goods is about KRW 60 million, and the court below seems to have taken the advantage of the favorable circumstances of the defendant, and there are no special changes in circumstances to be reflected in the sentencing in the court below, and considering all the sentencing conditions as shown in the records and arguments of this case, such as the defendant's age, character and conduct, occupation and environment, motive and circumstance leading to the crime of this case, and circumstances after the crime, the court below's punishment is too unreasonable. Thus, the defendant's assertion is without merit.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.