All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) The lower court found Defendant 1 guilty of all the facts charged of this case merely because the amount embezzled by the Defendant by mistake of facts is not KRW 14,5240,000,000,000.

2) The sentence of the lower court (one year and six months of imprisonment) that was unfair in sentencing is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. Determination

A. The following circumstances acknowledged by the evidence duly adopted and examined by the court below and the court below as to the defendant's assertion of mistake of the facts, namely, ① KRW 14,524,00,000,00,000,000, which is the amount of the embezzlement of this case, are calculated by comparing the sale price entered in the computer system (ERP) of the victim D Co., Ltd. and the sale price actually deposited into the account of the victim company's corporate account (the sum of the money deposited directly by the contracting parties and the money deposited by the contracting parties to the sale in cash). ② The person in charge of accounting who registers information related to the sale in the computer system at E-sale office and processes the payment of the sale price, was managed by the defendant, and in principle, the sales agent's employees were able to request the victim company to pay the sale price only when the defendant received the down payment from the defendant, and ③ if the defendant individually delivered the sale price in cash and the check price to the relevant company.

The statement (297, 299, 313 pages) and (4) The defendant about 6.0 out of the amount of embezzlement of this case.