The defendant's appeal is dismissed.

1. The sentence imposed by the lower court (two years of imprisonment) on the summary of the grounds for appeal is too unreasonable.

2. The judgment of the court below is a case where the defendant acquired approximately KRW 150 million by deceiving two victims as the original cost and the sale price, and (State) the defendant did not pay KRW 445,721,028 per unit number per unit number, and embezzled approximately KRW 41,00,00 by forging a loan certificate and forging the loan certificate, and it is a case where he embezzled the leasing vehicle with approximately KRW 41,00,000,000 in an investigative agency; although the defendant was in a trial, he was able to receive the money from the investigative agency; he was able to reflect his mistake; however, he did not make efforts to recover damages for a long time without any agreement with any victim; and when considering all the records and arguments of this case including the age, character, criminal record, motive and circumstance of the crime of this case; and circumstances after the crime, the punishment of the court below cannot be too unreasonable.

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

(However, in accordance with Article 25 of the Rules on Criminal Procedure, the term “the pertinent provision of the Act on 1. Criminal Crimes” among the “application of the Act” shall be construed as “the pertinent provision of the Act on 1. Criminal Crimes and the choice of punishment,” and Article 2(2) of the pertinent column’s “Unlawful Check Control Act” shall be construed as “the addition of Article 3(1)” and ex officio rectification shall be made).