The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not less than one year and six months.

except that, for two years from the date this judgment becomes final and conclusive.

1. Summary of grounds for appeal;

A. In light of the overall sentencing conditions of the Defendant in the instant case, the lower court’s imprisonment (two years of imprisonment, three years of suspended execution, and two hundred hours of community service) is too unreasonable.

B. In light of all of the sentencing conditions of the Prosecutor’s instant case, the lower court’s sentence is too uneasible and unreasonable.

2. It is recognized that the judgment defendant has a large amount of money obtained by deceit through the crime of this case, and that the amount of unpaid wages and retirement allowances is considerable.

However, in full view of various circumstances such as the Defendant’s age, character and conduct, motive, background, method and consequence of the crime, etc., the sentence imposed by the lower court is somewhat unreasonable, considering the following: (a) the economic situation that the Defendant had failed to operate his business without any particular problem for 30 years, which led to the aggravation of financial circumstances; (b) the Defendant’s recent history of criminal punishment is all generated in the course of training business failure; and (c) the instant crime ought to take into account equity with the case where the Defendant is adjudicated simultaneously with the crime that became final and conclusive as above; (d) the Defendant’s health is not good; and (e) the Defendant’s age, character and conduct, motive, process

3. As such, the defendant's appeal is with merit, and the judgment of the court below is reversed in accordance with Article 364 (6) of the Criminal Procedure Act, and the following decision is delivered after pleading

(However, the Prosecutor’s appeal is without merit, but the decision of the court below is reversed by accepting the Defendant’s appeal, and thus, the Prosecutor’s dismissal is not ordered in the Disposition). Criminal facts and summary of evidence recognized by the court and summary of evidence are as stated in the corresponding column of the judgment of the court below, and thus, they are cited in accordance with Article 369 of the Criminal Procedure

Application of Statutes

1. Relevant Article of the Criminal Act and the fraud of the choice of punishment for the crime: each Article of Article 347 (1) of the Criminal Act;