All appeals filed by prosecutors and defendants are dismissed.

1. Summary of grounds for appeal;

A. As to the facts charged No. 2013 Highest2830 charges, Defendant A did not take over the instant ready-mixed equipment from P, but leased the instant ready-mixed equipment.

(B) As to the facts charged in Article 2830 of the Criminal Procedure Act, the Defendants did not clearly state the grounds for appeal in the prosecutor’s grounds of appeal Nos. 1-2, 2830 of the facts charged, but on the premise that Defendant A acquired the instant ready-mixed equipment, there is an error of mistake of facts in the original court which rendered a decision on the premise that Defendant A acquired the instant ready-mixed equipment. As such, the Defendants asserted the same grounds for appeal as to the aforementioned paragraph (b) and (c) and the facts charged in Article 2830 of the Criminal Procedure Act, even though Defendant B did not lend KRW 100,000 to Defendant B, U does not have any fact that Defendant B lent KRW 100,000 to Defendant B.

(2) The sentence imposed on the Defendants (Defendant A: 10 months of imprisonment, 2 years of suspended execution, 4 months of imprisonment, and 1 year of suspended execution) by the lower court on the grounds that the sentence (Defendant B: 10 months of suspended execution, 2 years of suspended execution, 1 year of suspended execution) declared by the lower court on the Defendants is too uneasible, and thus unfair.

B. Defendants 1) misunderstanding of the facts as to the Defendants’ violation of the Act on the Registration of Real Estate under Actual Titleholder’s Name, the actual owner of the real estate with a total of 10,873 square meters in the number of eight lots in K-U.S., North Korea-U.K., which completed the registration of ownership transfer under Defendant B (hereinafter “instant land”) is not Defendant A but Defendant F (hereinafter “F”) or Limited Liability Company L (hereinafter “L”).

B. As to Defendant A’s occupational embezzlement, Defendant A used F’s corporate funds to transfer F’s factory site as the representative of F, and Defendant A used F’s corporate funds.