All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The punishment sentenced by the court below (one year and six months of imprisonment) is too unreasonable.

B. The above sentence imposed by the prosecutor by the court below is too uneasible and unfair.

2. As to the assertion of unfair sentencing by the Defendant and the prosecutor, the following circumstances are unfavorable: (a) the sum of the damage amount in this case exceeds KRW 4773 million; and (b) the damage recovery was not made until the trial was trial.

On the other hand, it is advantageous to the fact that the defendant, while operating the company, received contracts in an unreasonable manner in order to avoid business difficulties, led to the crime of this case, the defendant concealed the company funds and intentionally did not appear to have made a default, the defendant recognized the mistake and reflects that the defendant did not have a criminal record due to the same kind of crime, etc.

In addition, considering all the sentencing conditions, such as the character and conduct, environment, criminal records, and circumstances after the crime of the defendant, since the court below's punishment is too heavy or unreasonable, each of the above arguments by the defendant and the prosecutor are without merit.

3. In conclusion, the appeal filed by the defendant and the prosecutor is dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.