All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. In light of the overall sentencing conditions of the Defendant, the sentence of the lower court (one year and three months of imprisonment) is too unreasonable.

B. In light of all the sentencing conditions of the prosecutor, the sentence of the lower court is too unfasible and unfair.

2. Determination of the grounds for appeal of this case is recognized as favorable circumstances such as the fact that the defendant recognized the crime of this case and is in depth divided, the first offender who has no record of criminal punishment, the fact that the defendant returned part of the amount of embezzlement to the victim, the defendant faithfully served as a public official for about 16 years, the defendant was subject to disciplinary action and was removed due to the crime of this case, and the defendant must support his child.

However, the crime of this case is embezzlement of 146,562,98 won in total on four occasions by means of affixing the official seal of the public official concerned without permission. In light of the method and frequency of the crime, it is not good to commit the crime. The criminal act of embezzlement by accounting officials that require high integrity and morality as in this case requires strict punishment at the level of establishing the public official discipline; about 8,000 won out of the amount embezzled by the defendant has yet to be recovered yet; and other factors of sentencing specified in Article 51 of the Criminal Act, such as the defendant's age, character and behavior, environment, motive, means and consequence of the crime, circumstance after the crime, etc., the court below's punishment is appropriate and too heavy or unreasonable. Thus, each of the defendant and the public prosecutor's grounds for unjust sentencing are without merit.

3. In conclusion, each appeal filed by the Defendant and the prosecutor is without merit, and all appeals are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.