All appeals by prosecutors are dismissed.

A. The sentence of the lower court (the 4 years of imprisonment, the additional collection of KRW 1,986,846,800) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. The judgment of the Defendant is an unfavorable circumstance against the Defendant, such as: (a) the Defendant: (b) took overall control of the business of G S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-

However, all of the crimes of this case are favorable to the defendant, such as the fact that the defendant is aware of all of the crimes of this case, the payment of KRW 400 million to E by the victim of the crime of this case, the fact that some of the funds acquired from the crime of this case appears to have been used as business expenses, the defendant is the first offender with no criminal history, there is a family member to support the defendant, and the family members and branch members of the defendant want to take the preference.

In addition, considering the Defendant’s age, sex, intelligence and environment, motive, means and consequence of the crime, all of the sentencing conditions shown in the instant records and arguments, such as the circumstances after the crime, and the scope of the recommended punishment according to the sentencing guidelines of the Supreme Court sentencing committee applicable to this case, it does not seem that the lower court’s sentencing against the Defendant is too heavy or unreasonable.

Defendant

The prosecutor's improper argument of sentencing is without merit.

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