The defendant's appeal is dismissed.

1. The decision of the court below on the gist of the grounds for appeal is too unreasonable.

2. The amount of embezzlement as a result of the instant crime is not indicated as KRW 80,000,000, and the damage has not been recovered even after a long time since the commission of the instant crime. Therefore, it is inevitable to strictly punish the Defendant.

There are no special circumstances or changes in circumstances that the defendant reflects his/her mistake and that there is no penalty power exceeding the fine, which is favorable to the defendant, but it appears to be reflected in the sentencing of the court below.

In light of the above circumstances, comprehensively taking account of the Defendant’s age, character, character, environment, circumstances, and consequences of the crime, and all the sentencing conditions indicated in the instant records and pleadings, the lower court’s punishment is unreasonable.

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