The defendant's appeal is dismissed.

1. The sentence of the lower court (two years of imprisonment) to the point of the reasons for appeal is too unreasonable.

2. The fact that the defendant recognized the instant crime in the trial and reflected in the judgment is an element of sentencing favorable to the defendant.

However, in full view of the factors of sentencing unfavorable to the defendant, including a large amount of money equivalent to approximately KRW 350 million, and the fact that the defendant agreed with the victims or failed to give guidance for the victims to recover damage, etc., and other factors of sentencing as shown in the arguments of this case, including the defendant's age, character and conduct, environment, the details and result of the crime of this case, and the circumstances after the crime, etc., the sentence of the court below against the defendant is appropriate.

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.