The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor for ten months) of the lower court against the Defendant is too unreasonable.

2. It is recognized that the first offender, who is the judgment, committed a crime, was committed by the Defendant and was in profoundly against the mistake, and that it was caused to commit a crime in order to maintain the management of the Defendant, and that there are no circumstances to consider the circumstances leading to the crime.

However, in full view of the following circumstances: (a) the scale of the instant damage reaches KRW 90 million; (b) the escape for a long time since the instant case and efforts to recover damage do not seem to have been observed; and (c) the circumstance to change the sentence of the lower court was not presented in the trial; and (d) other circumstances that conditions for sentencing, such as the Defendant’s age, health, environment, and career, the sentence imposed by the lower court is too unreasonable.

3. As such, the defendant's appeal is without merit, and it is dismissed under Article 364 (4) of the Criminal Procedure Act.