The defendant's appeal is dismissed.

1. The sentence of the lower court (an amount of KRW 3 million) on the summary of the grounds of appeal is too unreasonable.

2. Although there are circumstances that can be considered favorable to the defendant, such as the confession and rebuttal of the crime in this case, it is necessary to specify accurate and transparent property in order to secure effectiveness of the compulsory execution system provided by the Civil Execution Act, the value of property appears to be reasonable in light of the successful bid price of real estate omitted by the defendant. In addition, comprehensively taking into account all the conditions of arguments and the records, such as the defendant's age, career, sex, criminal conduct, circumstances after the crime in this case, circumstances after the crime, etc., the sentence of the court below is deemed appropriate. Thus, the defendant's argument of sentencing is groundless

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.