2. The judgment is a favorable condition to the defendant that the defendant repents and reflects his mistake, and that the defendant has no criminal records of the same kind or suspension of execution or more.

However, in order to raise the gambling fund, the crime of this case is deemed to be unfair since the punishment imposed by the court below is too unreasonable in light of the following: (a) the crime of this case is committed by embezzlement of prices of goods, which have been kept in custody in a less trust relationship with the victim, or by defraudation of goods, which amount to approximately KRW 66 million in total; and (b) the damage recovery to the victim is not adequately performed; and (c) the defendant's age, character and conduct, environment, family relationship, motive and circumstance of the crime, and all of the sentencing conditions in the records and arguments of this case, including the circumstances after the crime, etc.

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.