The defendant's appeal is dismissed.

1. Sentencing sentencing on the gist of reasons for appeal (the punishment of the court below shall be four years);

2. The court below held that the defendant has committed the crime of this case under the favorable circumstances that the defendant led to the confession of all of the crimes of this case and the defendant has no other criminal record except for one criminal record, the victims M, N, and J expressed their intention not to punish the defendant, and that the defendant has embezzled money of approximately KRW 750 million in total from 10 victims during a period of not less than two years to the same number of times, and has a considerable amount of crime. In particular, by abusing the occupation of "tax accountant", the defendant has committed the crime by abusing the occupation of "tax accountant", thereby impairing the people's trust, including the victims of professional occupation, and caused confusion in national tax order. While the above victims have expressed their intention not to punish the defendant, the victims still have been punished for the defendant, and the remaining victims have not yet been punished for the defendant, and the defendant's remaining remaining victims have not been punished for the crime of this case, and there have been no other unfavorable motive, motive, and method to recover the crime of this case.

The grounds for the defendant's improper sentencing (the defendant's dependent, the defendant's dependent, the circumstances of the crime of this case, etc.) are shown to have been sufficiently considered in determining the punishment against the defendant, and the above conditions of the sentencing have changed in the trial.

There is no circumstance to see the above sentencing conditions, and considering the above sentencing conditions, the sentence of the court below is determined to be reasonable within the reasonable scope of discretion.

Defendant’s assertion is without merit.

3. Conclusion of the defendant.