A. The sentence imposed by the lower court on the Defendant (two months of imprisonment, two years of suspended execution, two years of probation, and one hundred and twenty hours of community service) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below on the defendant is too uncomfortable.

2. The judgment below committed the instant crime against the victim who was in a fiduciary relationship, and most of the damage to the instant crime was not recovered, etc. However, considering the following factors: (a) the Defendant was the first offender, and the Defendant was recognized as a first offender, and against the Defendant was committed in the trial; (b) the Defendant did not include his/her obligation to the victim in the subject of exemption from liability; and (c) the Defendant was able to repay his/her obligation to the victim; and (d) other factors, such as the amount of fraud, the motive and background, means and result of the crime; (c) the victim’s relationship before and after the crime; (d) the relationship with the victim; (e) the Defendant’s character and conduct; and (e) the criminal records;

Therefore, the defendant and prosecutor's argument of unfair sentencing is without merit.

3. In conclusion, the appeal filed by the defendant and the prosecutor is without merit, and all of them are dismissed under Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.