All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal is too unreasonable that each sentence imposed by the court below on the Defendants (Defendant B: one year and six months of imprisonment, three years of probation, three years of community service order, 120 hours of community service order, Defendant C: one hundred and twenty months of imprisonment, two years of probation, and one hundred and twenty hours of community service order) are too unreasonable.

2. It is recognized that the Defendants recognized the instant crime, thereby reflecting their mistake, deposited the amount equivalent to the corporate funds embezzled into the corporate name or deposited personal funds in the corporate name in excess of the amount embezzled for the corporate entity. Defendant B appears to have used part of the amount embezzled for the corporate construction owner, etc., Defendant C returned the corporate funds that he embezzled, thereby recovering damage, and the Defendants had no record of punishment for the same kind of crime previously committed.

However, the instant crime was committed by Defendant B, from February 11, 2010 to September 11, 2013, with a false tax invoice issued or with a false tax invoice issued in excess of the actual transaction amount, by means of the difference between the actual transaction amount and the transaction amount deposited into an account in the R’s name, which is an employee in charge of accounting, and used as living expenses, entertainment expenses, entertainment expenses, entertainment expenses, etc., and Defendant C transferred the total amount of KRW 180 million from May 201 to November 13, 2012 to the account under its name from May 201, 201, and used for personal debt and living expenses. In light of the law and period of the crime committed, embezzlement, etc., and the circumstances leading up to the Defendants’ punishment, including the following circumstances, the circumstances leading up to the Defendant’s age and circumstances, and the circumstances leading up to the Defendant’s occupational relationship, and the following circumstances revealed in the record.