The part against the Defendants is reversed.

Defendant

A Imprisonment for six months, and Defendant B for eight months.

2. The fact that the amount of damage to the crime of embezzlement of this case seems to be considerable, the tax offense, such as the crime of violation of the Punishment of Tax Evaders Act, is causing confusion in the national tax administration that intends to secure proper and smooth finances, and requires strict punishment by impairing the order of taxation. In the case of Defendant A, imprisonment is imposed due to the crime of violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (fugitive Vehicles) and the crime of this case is committed during the period of the repeated crime; there is a number of records of being punished by the fine due to the crime of violation of the Punishment of Tax Evaders Act; in the case of Defendant B, the victim of the crime of this case’s embezzlement of this case and the fact that no agreement was reached until the trial of the party is reached.

However, it appears that the defendants did not use the proceeds of machinery voluntarily sold in the crime of embezzlement of this case individually. In the crime of violation of the Punishment of Tax Act, the defendants did not have a relatively large sum of the total sum of the tax invoices stated falsely in the crime of violation of the Punishment of Tax Act, and in the case of defendant A, the court below deposited approximately KRW 20 million in the court below for the defendant A to make up for the victim-free capital company for the crime of embezzlement of this case. In the case of defendant A, the above victim paid out approximately KRW 50 million of the remaining losses of the above victim, and the above victim did not want the above punishment. In the case of defendant B, the court below deposited KRW 10 million for the above victim, and there was no record of criminal punishment before the crime of this case, and there was no record of criminal punishment other than those punished twice after the crime of this case. In full view of the sentencing conditions such as the defendants' age, sex, environment, family relation, etc., the court below should consider comprehensively.