All appeals filed by the defendant and prosecutor are dismissed.

1. According to the records of this case’s judgment on the Defendant’s appeal, the Defendant appealed against the lower judgment on March 17, 2015, and filed an appeal. The Defendant did not submit the statement of grounds of appeal within 20 days, which is the period for submitting the appellate brief under Article 361-3(1) of the Criminal Procedure Act, even though the Defendant was served with the lawful notification of the receipt of the trial record and the notice of the appointment of state appointed defense counsel by this court on March 27, 2015. The petition of appeal filed by the Defendant does not contain any indication of the grounds for appeal, and there is no ground for ex officio examination on the records. Thus, the Defendant’s appeal

2. Summary of grounds for appeal by a prosecutor;

A. As to the facts charged that the Defendant, while carrying on the business of performing the interior play business of “E” (hereinafter “E”), he/she refused to return the cash sales (hereinafter “the cash sales of this case”), and embezzled the cash sales amount of KRW 1,728,00,00 (hereinafter “the cash sales of this case”), without justifiable grounds, it is difficult to conclude that the Defendant had the custody of the Defendant’s intent of unlawful acquisition, on the ground that it is difficult to conclude that he/she had the custody of the entire amount, the lower court convicted the Defendant only on the part of the embezzlement of “the current amount,” which is part of the said amount, and acquitted the part of the cash sales of this case.

However, in full view of the following facts: (a) the Defendant’s part of the said cash sales amount is the Defendant’s business account (Account Number: Nonghyup; hereinafter “instant business account”); (b) the remainder is deposited into the Defendant’s personal account (Account Number: H; hereinafter “instant personal account”); and (c) again, from February 2014 to May 201 of the same year, remitted money from the said personal account to the said personal account from time to time; and (d) the Defendant did not deliver the full amount of the said cash sales amount to the victim.