2. The judgment of the court below is a large amount exceeding KRW 300 million, the amount which the defendant acquired through the crime of this case is above KRW 130 million, and the amount which has not been repaid is above KRW 130 million, the victim C still wishes to strong punishment against the defendant, there is no special change of circumstances such as the defendant's confession of crime in the trial after the decision of the court below, and the amount of damage has been actually repaid in addition to the confession of crime. However, in full view of all the circumstances such as the defendant's occupation, age, character and behavior, family environment, and other circumstances leading to the crime, the judgment of the court below is appropriate.

3. In conclusion, the appeal by the prosecutor and the defendant is dismissed in accordance with Article 364(4) of the Criminal Procedure Act, since all of the appeal by the prosecutor and the defendant are without merit. It is so decided