The defendant's appeal is dismissed.

1. The sentence imposed by the court below (one year of imprisonment) on the summary of the grounds for appeal is too unreasonable.

2. The circumstances favorable to the defendant include: (a) the confession of the crime of this case; (b) the accused made a statement that he has committed the crime of this case; and (c) the accused has no record of punishment except for the case where he has been punished once for the crime of this case; and (d) the accused has deposited KRW 15 million.

On the other hand, there are circumstances unfavorable to the defendant, such as the fact that the amount embezzled by the defendant is considerably more than 150 million won, and the crime of this case is committed for more than three years, and the frequency of the crime is about 108 times, and the crime is bad, and the victim wishes to punish the defendant.

In light of the above circumstances and the facts that the court below sentenced one year to imprisonment, which is the lowest limit of the recommended sentence according to the sentencing guidelines of the Supreme Court Sentencing Commission, and there is no change in the circumstance that the court below changed in the trial court, and considering the defendant's age, character, conduct, intelligence and environment, relationship with victims, motive and circumstance of the crime in this case, means and result of the crime in this case, circumstances after the crime was committed, criminal records and family relations, the sentence of the court below is proper and unreasonable. Thus, the defendant's assertion is without merit.

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