A. The lower court’s imprisonment (two years, four months, and confiscation) is too unreasonable.

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

2. There is no change in the conditions of sentencing compared to the judgment of the court below, and in light of the defendant's role, the amount of fraud, the frequency of crimes, etc., the sentence of the court below is too heavy or it cannot be said that it exceeded the reasonable scope of its discretion.

3. The appeal filed by the defendant and the prosecutor in conclusion are all without merit, and they are dismissed under Article 364(4) of the Criminal Procedure Act.