Defendant

All appeals by prosecutors are dismissed.

1. In light of the substance of the grounds for appeal in this case’s sentencing conditions, the lower court’s imprisonment is too heavy or is deemed unreasonable.

2. The contents of the instant crime are as follows: (a) the Defendant, while serving as the victim’s accounting staff, prepares a false company account book, deposit slip, etc.; and (b) embezzled corporate funds by transferring the company funds to the Defendant’s personal account name.

The crime is not good in that the defendant committed the crime of this case over a period of more than three years using trust relationship as such, and the total amount of damage reaches KRW 110 million, and the victim's punishment is strongly desired is disadvantageous to the defendant.

On the other hand, the defendant's mistake is divided and reflected, and there is no record that the defendant has been punished for the same kind of crime, and the fact that a part of damage has been recovered by repayment or offset after the crime of this case was committed by the defendant is favorable to the defendant.

In full view of all the sentencing conditions shown in the records and arguments of this case, the sentence imposed by the court below shall be appropriate, and shall not be too heavy or less severe.

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