The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., imprisonment and six years) of the lower court’s sentence against the Defendant is too unreasonable.

2. The judgment of the court below seems to have taken into account all favorable circumstances, such as the fact that the defendant recognized his mistake and against it, the fact that the shareholders of the victim corporation of occupational embezzlement do not want the punishment of the defendant, and that it seems possible to recover damage through an auction of real estate established as collateral. However, each of the crimes of this case is deemed to have been taken into account by the court below. Meanwhile, each of the crimes of this case is deemed to have been committed in an active manner by the defendant by deceiving the victim H, received KRW 100 million from the above H, and used at will 450 million in total for personal purposes, such as loans, etc. kept for the victim FF farming association at will, in light of the Criminal Procedure Act and the degree of damage, etc., the nature of the crime is not weak. Nevertheless, since the defendant did not make any effort to pay damage to the defendant and did not reach an agreement with the victim of the crime of fraud until the trial of the court of first instance, taking into account the motive and background leading up to the crime of this case, the age and character and environment of the defendant.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the ground that it is without merit. It is so decided as per Disposition.