The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., imprisonment) by the lower court against the Defendant is too unreasonable.

2. The judgment of the court below has favorable conditions, such as the fact that the defendant repaid the victim the amount of embezzlement of KRW 23 million out of KRW 97,316,892 to the victim, and that the defendant has no record of criminal punishment. However, in light of the period of the crime, degree of damage, etc., the crime in this case does not seem to reach an agreement with the victim because the defendant failed to pay damages properly up to the trial, and the defendant failed to reach an agreement with the victim. In addition, taking into account the motive and background leading up to the crime in this case, circumstances after the crime, the defendant's age, character and conduct, and environment, etc., the sentencing of the court below is deemed to be too unreasonable. Thus, the defendant's above 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 ground that it is without merit. It is so decided as per Disposition.