The defendant's appeal is dismissed.

1. The gist of the grounds for appeal is too unreasonable that the original court’s imprisonment (three years of imprisonment) is too unreasonable.

2. The following facts are favorable: (a) the Defendant is the primary offender, and his mistake is against himself; (b) although the circumstances and embezzlement cited by the lower court at the time of the lower judgment’s determination of sentence exceed KRW 80 million, the Defendant’s punishment was not recovered from damage except for KRW 3405,00,000, which was paid by the lower court; and (c) other factors such as the Defendant’s age, character and conduct, and environment, and the sentencing guidelines of the Supreme Court’s Sentencing Committee are considered as being too unreasonable, and thus, the Defendant’s assertion is groundless

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