2. The circumstances favorable to the defendant are that the defendant recognized all of the crimes of this case and reflected his mistake.

On the other hand, the fact that the amount of the fraud and the amount of the embezzlement of this case are about KRW 600 million in total, the fact that no particular damage recovery has been made up until now, the fact that the defendant was sentenced to punishment and that there was a history of punishment for the same kind of crime as the defendant was sentenced, etc. are disadvantageous

In full view of the aforementioned circumstances and various circumstances, including the Defendant’s age, character and conduct, environment, motive, means and consequence of the crime, and the circumstances after the crime, etc., even if considering equity with the case where the judgment becomes final and conclusive at the same time, it does not seem that the sentence imposed on the Defendant is 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.