2. In light of the following: (a) the Defendant made a confession of and reflects on the facts of the crime in the first instance judgment; (b) although there was no record of punishment for the same kind of crime; (c) the nature of the crime has not been somewhat weak in light of the details of the crime and the amount of defraudation; (d) the damage has not been recovered; and (e) other various circumstances, which form the conditions for sentencing as indicated in the record, such as the Defendant’s age, sex and environment, motive, means and consequence of the crime; and (e) the circumstances after the crime, are not too unreasonable, 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 on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.