All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Defendant 1) misunderstanding of facts (a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement))

As to the Defendant, approximately KRW 11.6 billion was holding a claim against the Defendant, and the victim was aware that the Defendant was naturally dissolved due to a report on discontinuance of business, and there was no intention to obtain unlawful acquisition. In particular, the act of using the amount that the representative director, who has an individual claim against the company, keeps in custody of the company for repayment of the company, is valid as the act of performing the company’s obligation within the representative director’s authority, and thus, is not recognized as an intention to obtain unlawful acquisition. The Defendant’s act of using the winning judgment in this case constitutes an act of appropriating the winning judgment in the position of the actual representative of the victim company, and thus, the Defendant’s intent to obtain unlawful acquisition is not recognized. 2) Unfair sentencing is too excessive (two years of imprisonment and three years of suspended execution).

B. Prosecutor 1) misunderstanding of facts or misunderstanding of legal principles (based on the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) clearly recognizes that the Defendant has a duty to pay the winning amount as national tax immediately regardless of the time when he would receive the winning amount at the time of preparing the Daejeon Regional Tax Office and the letter of commitment of this case, so if there occurs a cause that could not immediately pay the winning amount as national tax due to a change of circumstances, he should have notified the Daejeon Regional Tax Office of such circumstances and taken measures such as delaying the payment of national tax, but the Defendant used the winning amount for other purposes without any understanding with the Daejeon Regional Tax Office.

As the defendant's assertion, Vtel business funds are urgently needed.