All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence of the lower court (three years of imprisonment) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too uneasible and unreasonable.

2. Considering the fact that the Defendant had an intention to repay the company's debts, etc. from the beginning and it was clear that the Defendant did not intend to repay the price of supplied goods to the victim, the amount acquired by the Defendant through the instant crime is a large amount of KRW 737,50,000,000 in total, and a large amount of KRW 130,000,000 out of the above acquired amount was returned, and the amount remaining after 60,000,000 has not yet been repaid, and thus the damage has not yet been recovered, the Defendant should be punished for a severe punishment.

However, the Defendant, who led to the confession of the instant crime, uses the stolen money for the repayment of existing debts, such as delayed payment of wages, etc., and did not use it for the purpose of criticism. The Defendant has no record of criminal punishment other than the fine imposed due to the violation of the Labor Standards Act, and there are other various sentencing conditions specified in the instant argument, such as the Defendant’s age, character, conduct, occupation and environment, and the sentence imposed by the lower court falls under the “basic area” of the sentencing guidelines for the crime of fraud according to the sentencing guidelines, the scope of the recommended sentence according to the sentencing guidelines, and the scope of the recommended sentence is three to six years.

In full view of the internal points, since the sentence imposed by the court below on the defendant is deemed appropriate, too heavy, or too unreasonable, it is not recognized that the sentence imposed by the court below is unreasonable, each of the arguments of unfair sentencing by the defendant and prosecutor are without merit.

3. As such, the appeal by the defendant and the prosecutor is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.