All appeals by the defendant and the prosecutor are dismissed.

1. The gist of the grounds for appeal asserts that the defendant's punishment against the court below is too unreasonable, while the prosecutor asserts that the defendant is too uneasible and unfair.

2. The Defendant recognized all of the instant crimes from the investigative agency, and there was no criminal history at the time of the instant crime.

In addition, the crime of this case constitutes a single concurrent crime after Article 37 of the so-called Criminal Code, and at the same time, the equity should be considered in the case of judgment.

Meanwhile, for a period of five months, the Defendant embezzled total of KRW 23,215,00,000 owned by the victim, and used it for personal consumption as living expenses, etc., and the Defendant did not completely recover the damage to the victim.

The crime of occupational embezzlement as indicated in the judgment of the court below, which is related to latter concurrent crimes, differs from the crime of this case, and there is relatively little room for consideration.

In full view of all the circumstances, such as the Defendant’s age, sexual conduct, environment, background of the crime, and circumstances after the crime, including these circumstances, the lower court’s punishment in the instant case where there is no change in circumstances regarding sentencing conditions in the trial compared to the lower court’s judgment, is only within the scope of reasonable discretion and is too heavy or unbrupted and unreasonable.

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