The defendant's appeal is dismissed.

1. The sentence of the lower court (one hundred and twenty years of imprisonment, two years of suspended execution, and one hundred and twenty hours of community service order) is too unreasonable in light of the overall sentencing conditions in light of the summary of the grounds for appeal.

2. Determination of the grounds for appeal of this case is recognized in depth as the defendant recognized the crime of this case, and the court below paid 15 million won out of the amount of damage, and there is no record of punishment heavier than the amount of punishment for the same kind of crime.

However, the crime of this case is a relatively large amount of damage caused by the Defendant’s arbitrary use of the value-added tax refund of KRW 39,462,920, which was kept in custody for the victim, and the amount of damage is not agreed with the victim up to the trial. In full view of various sentencing conditions of Article 51 of the Criminal Act as stated in the records of this case, including the Defendant’s age, character and conduct, environment, circumstances leading the Defendant to the crime of this case, means and consequence, etc., the lower court’s punishment is too unreasonable, and thus, the Defendant’s assertion of unfair

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.