1. The part of the judgment of the court below against Defendant A is reversed.

Defendant

A shall be punished by imprisonment for two years.

2. Defendant B-.

1. Summary of grounds for appeal;

A. Defendant A (unfair sentencing) and his defense counsel explicitly withdrawn the grounds for appeal other than unfair sentencing on the first trial date.

The punishment sentenced by the court below to Defendant A (three years of imprisonment) is too unreasonable.

B. Defendant B and the defense counsel explicitly withdrawn the grounds of appeal by misunderstanding the legal principles on the first trial date.

1) Defendant B was aware of the fact that Defendant A embezzled funds of the victimized company and brought about to himself/herself on March 2015. Thus, prior to that, Defendant B did not constitute an occupational embezzlement in collusion with Defendant A.

2) The punishment sentenced by the lower court to Defendant B (five years of imprisonment) is too unreasonable.

2. In addition to the unfavorable circumstances in relation to Defendant A as above, considering the following factors: Defendant A’s age, sexual conduct, environment, motive, means and consequence of the crime, etc., the sentencing conditions in Article 51 of the Criminal Act as well as the result of the application of the sentencing guidelines of the Supreme Court sentencing committee, such as the circumstances after the crime, etc., the sentence imposed by the court below is somewhat unreasonable.

Therefore, Defendant A’s ground of appeal is with merit.

[Unfavorable circumstances] Defendant A embezzled funds of KRW 800 million in total over three years in collusion with Defendant B, either solely or jointly with Defendant B.

In light of the method of crime, the period of crime, the scale of damage, etc., the quality of the crime is not good.

The crime of occupational embezzlement in this case seems to be of considerable economic difficulties for victimized companies or their operators.

Nevertheless, Defendant A did not make efforts to recover damage until now, and was not used by the victimized companies.

Defendant

There are a lot of money embezzled by A alone.

[The favorable circumstances] Defendant A is the defendant A.