All appeals filed by the defendant and prosecutor are dismissed.

1. According to the records on the Defendant’s appeal, the Defendant filed an appeal against the lower judgment on May 24, 2012, but was served with the notification of the receipt of the trial record on June 20, 2012, the Defendant did not submit the statement of grounds for appeal within 20 days, which is the submission period for the statement of grounds for appeal under Article 361-3(1) of the Criminal Procedure Act, even though the notification of the receipt of the trial record was received from the lower court on June 20

2. As to the prosecutor’s appeal

A. In light of the substance of the grounds for appeal in this case, the sentence imposed by the court below (two years of suspended sentence for one year of imprisonment) is too uneased and unreasonable.

B. Although there are extenuating circumstances, such as the sum of the embezzlement of this case exceeds KRW 90 million and the sum of the acquired money of this case exceeds KRW 50 million, considering the following as a whole: (a) most of the amount of damage was repaid by the Defendant; (b) the Defendant was the primary offender; and (c) the Defendant reflects his mistake; and (d) other conditions of sentencing, such as the Defendant’s age, character and conduct, environment, and circumstances after the crime, etc., the Defendant’s punishment imposed by the lower court is deemed unreasonable

3. In conclusion, the defendant's appeal shall be dismissed by decision under Articles 361-4 (1) and 361-3 (1) of the Criminal Procedure Act. However, as long as the prosecutor's appeal is ruled as above, the defendant's appeal shall also be dismissed by decision. Since the prosecutor's appeal is groundless, it shall be dismissed under Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.