All appeals by the prosecutor and the defendant are dismissed.

1. Summary of grounds for appeal;

A. The sentence imposed by the prosecutor (three years of imprisonment) by the court below is too unhued and unfair.

B. The above sentence sentenced by the court below is too unreasonable.

2. The circumstances are that the Defendant did not have any history of criminal punishment before the instant case; at the time, in the course of operating the instant housing controlled entity, it appears that the Defendant committed the instant crime since financial standing is not good; the Defendant appears to have used some of the money that the Defendant acquired by deception or embezzled for the victim D, etc., which is the lessor; and the Defendant’s mistake is divided and reflected by his own mistake, etc. are favorable to the Defendant.

However, even though the Defendant concluded a housing management contract with the victim D, N, etc. who is the owner of each building of this case, he embezzled the victims' trust and embezzled them by repeatedly using the deposit, monthly rent, etc. in a considerable period of time, and pretended to be changed to the monthly rent contract, etc., by deceiving the above victims by deceiving them to receive or lease money equivalent to the refund deposit from the above victims, and by using the victim Q, AC, A, AP, etc., who is the lessee without any due authority to receive or lease money. Furthermore, the Defendant committed the act of forging the lessor's power of attorney or forged various relevant documents such as the lease contract under the name of the lessee to conceal the victims or conceal his own crime. Despite the fact that the amount embezzled or stolen by the Defendant due to the crime of this case exceeds 50 million won, the Defendant did not recover it up to the recent time, and the Defendant did not accept the housing of this case.