The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (e.g., imprisonment with prison labor) sentenced by the court below is too unreasonable.

2. The Defendant argues that there is no criminal power against the Defendant in determining, and that some of the embezzlements and defraudations of the victim D are spent for the purpose of paying the price to the transaction entity E in the operation of the victim, as above, the Defendant stated that the amount used in a prone form as above is KRW 2-300 million (Evidence No. 35, No. 779) and the investigation agency stated that the amount reaches KRW 561,224,241 in the trial.

The following facts are the circumstances favorable to the defendant: (a) the defendant notified the victim D of his embezzlement during the period of his embezzlement to the police officer on August 2012; (b) recognized his mistake, such as false mistake, and has been repented; and (c) the defendant should support his or her two daughters divorced from his or her wife and divorced from his or her wife due to economic depression caused by the instant case.

On the other hand, the crime of this case is a situation unfavorable to the defendant, in which the defendant embezzled or stolen property for a long time by taking advantage of a long trust relationship with the victims, and the crime of this case is not adequate and the amount of embezzlement and taking advantage of the property is more than 10 billion won, and the amount of damage is more than 10 billion won, excluding any money used in the form of return prevention or any money partially repaid, and the economic damage suffered by the victims is also serious.

In addition, the defendant's age, character and conduct, environment, motive, means and method of committing the crime, circumstances after committing the crime, etc. as shown in the arguments in this case, and the crimes of Article 1 within the scope of the recommended sentence according to the sentencing guidelines set by the Sentencing Committee of the Supreme Court [decision of types] 50 million won or more to 500 billion won (special sentencing person] has caused serious damage to the victim (decision of the recommended area] where the victim caused serious damage (decision of the recommended area] [decision of the recommended area] 3 to 6 years to 2 years [decision of the recommended area], and 50 million won or more (special sentencing person].