A. The sentence of the lower court (eight months of imprisonment) is too unreasonable.

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

2. In full view of the reasons for sentencing indicated in the records of the instant case, the sentencing of the Defendant appears to have been appropriately determined taking into account all the circumstances, including the various reasons for sentencing asserted by the Defendant and the Prosecutor, and no special circumstance exists to the extent that the sentence of the lower court is to be changed [ although the Defendant deposited KRW 20 million for a new Capital Co., Ltd. (hereinafter “new Capital”) in the trial, although the Defendant unilaterally transferred the account of KRW 20 million to the new Capital that was unilaterally transferred from the trial to the new Capital as the repayment of damage, in light of the fact that the Defendant returned the Defendant again, and the content and character of the Defendant’s duties against the new Capital, there is a circumstance to change the sentence of the lower court.

[ difficult to see the above unfair argument of sentencing by Defendant and Prosecutor is without merit.

3. According to the conclusion, all appeals filed by the defendant and the prosecutor are without merit. Thus, all appeals are dismissed in accordance with Article 364(4) of the Criminal Procedure Act, and it is so decided as per Disposition.