2. Taking full account of the following factors: (a) the amount embezzled by the Defendant exceeds KRW 35 million; (b) the recovery of damage is not complete; and (c) the victim submitted a written application to the effect that the Defendant would not be punished by the Defendant on the date of payment of the authentic deed prepared by the Defendant to reach an agreement; (d) the elements of unfavorable sentencing, such as: (a) the Defendant’s preparation of authentic deeds to pay KRW 10 million to the victim; (b) the notarial deeds that the Defendant would pay KRW 31 million to the victim; (c) the favorable sentencing factors, such as the Defendant’s age, character and conduct, environment, motive, means and consequence of the crime; and (d) other factors that are the conditions of sentencing specified in the instant records and arguments, including the circumstances after the crime, etc., the lower court’s sentence against the Defendant 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.