A. The sentence of Defendant A ( Imprisonment with prison labor, three years and six months, and confiscation) of the lower court is too unreasonable.

B. Defendant B’s imprisonment (three years of imprisonment, confiscation) is too unreasonable.

C. The sentence imposed by the court below on the Defendants is too unfasible and unfair.

2. Determination

A. Determination on the grounds of unfair sentencing by both parties (as to Defendant A), Defendant A recognized the crime of this case and speaks against the above Defendant. However, as the court below decided, the role of the participants in the crime of this case is subdivided and organized, and there is a need to strictize it in that it not only causes economic damage to the majority of the public, but also damages the trust of state agencies, and the role of Defendant A is essential for the crime of this case. The amount of damage to each of the crimes of this case, which Defendant A participated, is raised about KRW 30 million. In light of all the records and arguments of this case including Defendant A’s age, character and conduct, family environment, motive, means, method, and result of the crime of this case, and the circumstances before and after the crime, etc., the court below’s punishment (a imprisonment of three years and six years and six months, and confiscation) is too heavy or unreasonable.

B. Determination on the assertion of unfair sentencing by both parties (as to Defendant B), Defendant B recognized the crime of this case and reflects it, and the victim AO of the embezzlement did not want the above punishment, etc. in favor of the above Defendant. However, as seen earlier, there is a need for strict punishment for the crime of Bosing in this case, the degree of participation by Defendant B is not significant, and the amount of damage by each of the crimes of this case in which Defendant B participated is raised to approximately KRW 100 million.