The defendant's appeal is dismissed.

1. The main point of the grounds for appeal is that the sentence imposed by the court below on the defendant (two years of imprisonment) is too unreasonable.

2. The Defendant, as the first offender, has led to the confession of all crimes in the trial, and is against his mistake.

However, the amount of damage caused by fraud exceeds KRW 230 million, and even if the amount of damage caused by embezzlement exceeds KRW 70 million, the damage was not completely recovered.

In addition, comprehensively taking account of all the circumstances that form the conditions for sentencing, such as the background, means, results, and circumstances after the crime of this case, the lower court’s sentence is too unreasonable.

3. In conclusion, the defendant's appeal is without merit, and it is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act.