2. In full view of the arguments in the instant case and the reasons for sentencing indicated in the record, the lower court’s sentencing on the Defendant appears to have been appropriately determined by fully considering all the circumstances, including the various reasons for sentencing asserted by the Defendant, and no special circumstance exists to the extent that the lower court’s sentencing is to be changed.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit, and it is so decided as per Disposition (Provided, That pursuant to Article 25 (1) of the Rules on Criminal Procedure, ex officio, pursuant to Article 25 (1) of the Rules on Criminal Procedure, "65,965,200 won" and "65,964,200 won" of the second 5 of the judgment below as "65,964,200 won", and the second 8 conduct on the second 2th below as "1. relevant legal provisions and choice of punishment" are amended