All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) In fact, Defendant 1 did not have the intent to dispose of steel materials at the time of leasing steel materials from Victim D Co., Ltd. (hereinafter “victim Co., Ltd.”), and did not return the said steel materials for the reason that the third party could not have anticipated, such as arbitrarily shipping the said steel materials.

2) The sentence sentenced by the lower court to the Defendant (two years of imprisonment) is too unreasonable.

B. The prosecutor 1) comprehensively based on the evidence submitted by the prosecutor by the prosecutor, it is recognized that the unit price of steel materials acquired by the defendant from the victim company is not less than 80,000 won per ton, and that the amount of profit for the amount acquired by deceit (915.509 tons) reaches 745,892,554 won, and there is a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) in relation to the Defendant's act of acquiring steel materials.

Nevertheless, the court below determined that the amount of benefits was not accrued due to lack of evidence to acknowledge unit price and the amount of benefits accrued therefrom. The court below erred by misapprehending the facts concerning the calculation of unit price of steel materials and the amount of benefits accrued therefrom.

2) The sentence sentenced by the lower court to the Defendant is too uncomfortable.

2. Determination

A. 1) As to the Defendant’s assertion that the Defendant alleged to the same effect as the aforementioned facts alleged in the lower court, the lower court rejected the Defendant’s assertion on the following grounds: (a) the Defendant alleged to the effect that the Defendant made a mistake of facts; (b) by explaining detailed circumstances in the 7th to 8th parallel

Examining the circumstances admitted by the court below in a consistent manner with the evidence duly admitted and examined, the judgment of the court below is just.

Therefore, the judgment of the court below contains an error of mistake as alleged by the defendant.

Therefore, this part of the defendant's assertion is without merit.

2) Prosecutor A) The Defendant is a stock company C (hereinafter “C”).