All appeals filed by the defendant and prosecutor are dismissed.

1. The gist of the grounds for appeal is that of the lower court’s imprisonment with labor for a period of one year and six months is too heavy or too uncomfortable.

2. We also examine the argument of unfair sentencing by the Defendant and the prosecutor.

In the sentencing guidelines on embezzlement crimes determined by the Sentencing Committee under the Supreme Court’s jurisdiction, where the amount of profit in breach of trust is at least KRW 500 million, and the amount of profit in breach of trust is less than KRW 500 million, the scope of the punishment for respect of fundamental rights according to the sentencing guidelines shall be from two to five years. However, the court below did not have a special mitigated person (it is not clear that no agreement was made with the victim and that at least 2/3 of the amount of damage is recovered or recovered).

However, considering favorable circumstances, such as the fact that the Defendant recognized all the crimes of this case, the return of 100 million won out of the embezzlement amount, and the fact that there is no record of criminal punishment, etc. In addition, the lower court’s punishment is determined to be appropriate within the scope of discretion when examining the various sentencing conditions expressed in the pleadings, such as the Defendant’s age, character and conduct, and family environment.

Therefore, both the defendant and prosecutor's assertion of unfair sentencing is rejected.

3. The appeal by the defendant and the prosecutor in conclusion is without merit, and all of the appeals are dismissed pursuant to Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.