Defendant

All appeals filed by A and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant A- Of the judgment of the court below, Defendant A- of mistake of facts or misunderstanding of legal principles only transferred funds as stated in the annexed Form No. 1 in accordance with the direction of N, a representative of the victim company, as stated in the judgment of the court below, and there was no fact in collusion with B using the said funds for personal purposes, and ② only used the money stated in the annexed Form No. 1 as living expenses, educational expenses, insurance fees, etc. as stated in the judgment of the court below, which the N transferred, as stated in

Nevertheless, the court below found the defendant guilty of this part of the facts charged, and there is an error of misunderstanding of facts or misunderstanding of legal principles.

B. The sentence imposed by the court below on Defendant A (three years of imprisonment with prison labor for a term of two years) is too unreasonable.

나. 검사 ⑴ 사실오인 - 원심판결 중 무죄 부분 ㈎ 피고인들의 업무상 횡령의 점 이 부분 공소사실 기재 금원 또한 이 사건 공소사실 중 유죄로 인정된 부분과 마찬가지로 피고인들이 개인적인 용도로 지출하기 위하여 함께 인출한 것임에도, 원심은 이 부분 공소사실을 무죄로 판단하였다.

The judgment of the court below is erroneous in misconception of facts.

㈏ 피고인 B의 위증의 점 피고인 B는 원심 법정에서 이 부분 공소사실에 대하여 자백하였다.

In addition, Defendant B made a consistent statement at the investigative agency as to this part of the facts charged, and the statement at AB and AA, a criminal defendant, is supported by Defendant B’s statement. Thus, Defendant B’s statement can be sufficiently reliable.

Nevertheless, the judgment of the court below which acquitted this part of the facts charged is erroneous in misconception of facts.

B. The sentence imposed by the lower court on the Defendants (three years of suspended execution of two years of imprisonment for Defendant A, and six months of imprisonment) is too uneasable and unreasonable.

2. Determination

A. Defendant A's.