All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) The lower court erred by misapprehending the legal principles or erroneous determination of facts as follows.

B) In the case of the part Nos. 1 through 5 of the crime sight table, separate embezzlement by each act is established. Since the statute of limitations has already expired, each of the above acts is to be acquitted. (C) In the case of the part Nos. 6 and 7 of the crime sight table, the defendant was generated before he withdraws from the representative director of the victim company and returned to the representative director on April 1, 2009. At the time, the defendant was only in charge of all business operations and the vice-chairperson in charge of the management, and the defendant did not participate in the management. Thus, in the case of the part No. 4 of the crime sight table No. 6, 10 million won, 7 or 12, 10 million won, 10 million won, 7 or 7, 1000, 1000 won, 100,000,0000 won, 200,0000 won, and 10,000,000 won.

[2] In the case of the establishment of the victim company funds, the victim company funds will be used, and in the case of the part of the 100 million won of subsidies for establishment of the O in the No. 6 of the crime list No. 9, 10, and 12, the victim company's funds will be the victim company's funds to establish a company which can use the tugboat necessary for the ship's speed, etc. more easily