2. The judgment of the court below is divided into depth of the crime and reflects the fact that there is no history of punishment heavier than a fine, but the amount of damage caused by the crime of this case reaches 126 million won in total, and the defendant has consumed a vehicle with the embezzled money by means of purchase of vehicle or overseas travel, etc. Nevertheless, the defendant did not agree with the victim or failed to repay the damage to the victim. In full view of all the sentencing conditions, including the fact that there is no change of circumstances that could change the sentence of the court below after the sentence of the court below, the sentence imposed by 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.