The defendant's appeal is dismissed.

1. The sentence imposed by the court below (three years of imprisonment) is too unreasonable.

2. The circumstances favorable to the Defendant include: (a) the Defendant led to the confession of the instant crime and reflects his mistake; (b) the Defendant has no record of criminal punishment; and (c) the Defendant paid some of the money to the Victim K and G.

However, the crime of this case is committed by deceiving the victims, including G, who are his employees, by guaranteeing the principal and paying investment money, etc., thereby deceiving the victims about KRW 300 million from the victims, and embezzled by using the amount equivalent to KRW 68 million, which was officially kept by the victim N for personal purposes, in light of the method of crime and the degree of damage, etc., most of the crimes are not recovered yet, and the victim G wanted to punish the defendant's severe punishment, and taking into account all the sentencing conditions shown in the argument of this case, such as the defendant's age, character and conduct, and family environment, the defendant's assertion of unfair sentencing is not accepted, since the sentence of the court below is too unreasonable.

3. In conclusion, 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.

(3) Article 25(1) of the Regulations on Criminal Procedure provides that “The amount of KRW 10 million shall be determined ex officio in accordance with Article 25(1) of the Regulations on Criminal Procedure, since it is apparent that the amount of KRW 10 million is the amount of KRW 10 million