All appeals filed by the defendant and prosecutor are dismissed.

1. The summary of the grounds for appeal asserts that the court below’s punishment (one year and six months of imprisonment) is too unfasible, and the prosecutor is too unfased and unreasonable.

2. Determination is a normal situation favorable to the defendant, such as the confession of the defendant to commit the crime of this case and the fact that the defendant appears to repent of his mistake; there are wife and children to support the defendant; there are not good economic conditions; in particular, his or her father's health is not good due to urology, so continuous treatment is necessary; the defendant used the money embezzled by his or her wife as medical expenses; the defendant used part of his or her wife's work for about 33 years at the school of this case without any particular problem; the employees of the school of this case, who are the defendant's fee, wanted to leave the defendant's wife; and the defendant's first offender who had no record of criminal punishment.

On the other hand, the crime of this case is against the Defendant’s embezzlement of money exceeding KRW 190 million by preparing and using false official documents by means of using a papering the Defendant’s paper on the bank withdrawal request, etc. for about four years, and it is for a long period of time; the method is secret, interview, and the amount of embezzlement is so high that it can cause considerable fault to the school accounting, and thus, the crime is not very good; the Defendant asserts that most of the embezzled money was used for the hospital expenses of the open parent; however, the Defendant asserted that he embezzled money was used for the purpose that is not directly related to the medical expenses. However, the Defendant appears to have used most of the embezzled money, such as the purchase of apartment, repair, and purchase of a vehicle, etc. with the embezzled money of KRW 120 million with the Defendant’s embezzlement money, and that the Defendant appears to have used most of the embezzled money for the purpose that is not directly related to the medical expenses.

B. The reason why apartment and motor vehicles are purchased in order to get medical treatment in the environment, and some of the circumstances can be considered. However, in light of the defendant's economic situation, the purchase of high-priced apartment and motor vehicles can only be purely supported.