The part of the judgment of the court of first instance and the judgment of the court of second instance are reversed.

Defendant shall be punished by imprisonment for five years.

1. Summary of grounds for appeal;

A. Each sentence (the first instance judgment: 5 years of imprisonment, and 4 months of imprisonment) sentenced by the lower court is too unreasonable.

B. The sentence imposed by the second instance court is too uncomparably unreasonable.

2. Prior to the judgment on the grounds for appeal by the defendant and the prosecutor ex officio, the first and second court sentenced the defendant to five years of imprisonment with prison labor and four months of imprisonment with prison labor for the defendant and the prosecutor respectively. The defendant and the prosecutor filed an appeal against the above two appeals cases. Since the court of appeal decided that the above two appeals cases should be concurrently tried, each of the crimes of the court below first and second shall be sentenced to a single sentence within the term of imprisonment with prison labor for aggravated concurrent crimes pursuant to Article 38(1) of the Criminal Act, since the crimes of the court below against the defendant are concurrent crimes under the former part of Article 37 of the Criminal Act, and the part against the defendant and the second judgment of the court of first and second judgment cannot be exempted from all reversal.

3. As such, the above judgment of the court below is reversed ex officio pursuant to Article 364(2) of the Criminal Procedure Act without examining the defendant and the prosecutor's allegation of unfair sentencing, and it is again decided as follows.

Criminal facts

The summary of the facts charged and the summary of the evidence admitted by the court are as shown in each corresponding column of the above judgment of the court below. Thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Articles 356 and 355(1) of the Criminal Act applicable to the facts constituting an offense (the point of occupational embezzlement), Article 231 of the Criminal Act (the point of reference to private document: Provided, That Article 30 of the Criminal Act is added with respect to each of the above Articles in the name of BU, AC, BZ and CA, and BM), Articles 234 and 231 of the Criminal Act, and Article 347 of the Criminal Act.