A. The sentence of the lower court (one year of imprisonment) is too unreasonable.

B. The above sentence of the court below is too unhued and unreasonable.

2. The crime of this case is determined by taking into account all the sentencing factors indicated in the arguments of this case, including the following factors: (a) the crime of this case was committed by taking advantage of the corporate purchase fund loan and the electronic commerce guarantee system established for the activation of trade among businesses, and by taking advantage of the processing transaction method; (b) the crime of this case was inferior, such as impairing financial order and causing serious harm to the State’s financial support policy for small and medium enterprises; and (c) the Defendant’s damage to KRW 188,80,000, which was subrogated by the Korea Credit Guarantee Fund, was committed by the Defendant; (d) the Defendant recognized the crime of this case; (e) the Defendant was committed against the recognition of the crime of this case; (e) the Defendant resulted in the crime of this case for the purpose of preparing operating funds for the payment of company employees’ benefits; and (e) the Defendant was committed with no same criminal records; and (e) the Defendant’s age, character and behavior, the consequence of the crime of this case; and (e) all the Defendant and prosecutor’s assertion of unfair sentencing cannot be justified.

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