A. The lower court’s imprisonment (eight months of imprisonment and two years of suspended execution) against the Defendant is too unreasonable.

B. The lower court’s sentence against the Defendant by the Prosecutor is too uncomfortable.

2. The judgment period of the instant crime is about five months, and the amount of profit derived from the instant crime reaches about 180 million won, and the Defendant reflects the Defendant’s recognition of the instant crime; there are circumstances that may be considered in light of the circumstances leading to the instant crime; the victimized company is the one of the Defendant; the Defendant is actually one of the company; the Defendant used the amount of embezzlement to continue its business; the Defendant has no record of punishment for the same kind of crime in addition to the one-time fine; and the Defendant has no record of punishment for the instant crime; in full view of all the sentencing conditions as indicated in the records and arguments, such as the records and arguments of the instant case, such as the following facts: (a) the lower court’s punishment is too harsh or unreasonable; (b) the Defendant’s use of the amount of embezzlement to continue its business; and (c) the Defendant has no record of punishment for the same kind of crime.

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