The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (three million won of fine) is too unreasonable.

2. The amount of fraud of this case is not so significant, and the crime of this case is in the relation of larceny and concurrent crimes under the latter part of Article 37 of the Criminal Act with the judgment of the court below which became final and conclusive, and there are circumstances favorable to the defendant, such as the fact that the same judgment is to be rendered at the same time in accordance with Article 39(1) of the Criminal Act

However, as the Defendant had been already punished several times due to the same type of crime as the instant crime, the Defendant was discovered to have committed a crime of arbitrarily using the victim E in order to evade food value, and there is no special circumstance or circumstance to be considered newly after the sentence of the lower judgment, and there is no change in the contents and circumstances of the instant crime, the Defendant’s age, character and conduct, occupation and family environment, the circumstances and result of the instant crime, and various sentencing factors as shown in the records and arguments, such as the circumstances after the crime, etc., are not excessively unreasonable.

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