All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence of the lower court (six months of imprisonment and two years of suspended execution) is too unreasonable.

B. The Prosecutor’s above sentence is too uneasible and unreasonable.

2. A favorable circumstance is that the Defendant recognized the instant crime and reflected, the primary offender, the Defendant’s return of KRW 20 million out of the amount of damage of this case to the victimized company, and the Defendant’s money to be paid from the victimized company is deemed to have been.

On the other hand, even though the defendant was well aware of the company's operating status and financial status while taking charge of the company's financing management, it is not good to commit the crime of this case by taking advantage of the position in charge of the above affairs. The maximum amount of damage caused by the crime of this case exceeds 80 million won, and the defendant did not agree with the damaged company and want to be punished against the defendant in the part of the victimized company.

In addition, considering the sentencing conditions as shown in the records and theories of this case, such as the defendant's age, sex, environment, means and result of the crime, and the situation before and after the crime, it is not recognized that the sentence of the court below is too weak or unreasonable.

3. In conclusion, the appeal filed by the defendant and the prosecutor is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.