All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal against the defendants of the court below (the defendant A: two years of imprisonment; the defendant B: imprisonment with prison labor for one year and six months) is too unreasonable.

2. We examine the Defendants’ allegation in the grounds of appeal together. It is true that the case is the case where the Defendants conspired to use at will 461,295,094 won, totaling the amount of money of Victim E Co., Ltd., the Defendants engaged in their business and embezzled it, and there is a favorable circumstance for the Defendants to the victim company prior to and after the instant indictment, including: (a) Defendant A paid approximately KRW 89 million in total; and (b) Defendant B paid approximately KRW 92 million in total; and (c) the Defendants did not have the same criminal power and had no record of criminal punishment heavier than that of suspended execution.

However, in light of the law on the crime of this case and the period and frequency of the crime, etc., the Defendants committed the crime of this case by establishing a Perper using the name of relatives to commit the crime of this case. In light of the law on the crime of this case and the frequency of the crime, the Defendants submitted a written application to the effect that the crime of this case is very good, the victim company has committed a strict punishment against the Defendants who have neglected the trust relationship. The damages suffered by the victim company due to the crime of this case are reasonable and the damage was not recovered to the trial. The Defendant B committed the crime of this case to conceal the crime of embezzlement of this case during the audit period against the victim company. Accordingly, the embezzlement of this case continued without being discovered for about nine months from it, and the Defendants’ age, character, character, environment, family relationship, participation in the crime, motive and degree of the crime, circumstances after the crime of this case, etc., the punishment against the Defendants is too unfair.