Sang Gil Kim believes that he did not cheat/steal from me. ????

It's no surprise that Kim does not believe he did anything wrong, he's still trying to scam others by offering fake goods.

Hi, [lt],

I would like to and will send your money back in this month.
I am sorry again for my great mistake to you and your family.
I hope that you may excuse for my unexcusable mistake.

Frankly, I could not forgive the Chiness people who had
cheated several tens thousands dollars from me, and
had broken my business, but, I know that I have no any
rights and reasons to bother other people because of
my serious financial situation.

Hi, [lt],

I really didn't want to cheat you.
I think even now that I didn't cheat you
I will send your money back in this month.

Regards,
Gilbert Kim