All appeals filed by prosecutors and Defendant B shall be dismissed.

1. Summary of grounds for appeal;

A. The lower court’s sentence against the prosecutor’s Defendants (for Defendant A, 10 months of imprisonment, 2 years of suspended sentence, 6 months of imprisonment, and 2 years of suspended sentence) is deemed to be too unhued and unreasonable.

B. The sentence of the lower court (six months of imprisonment, two years of suspended sentence) is too unreasonable.

2. Defendant A obtained 350,000,000 won from the victimized company under the name of the construction cost of the instant construction project to which he/she was entrusted with the management and supervision of Defendant A. However, in light of the following circumstances: (a) the instant case is disadvantageous circumstances; (b) the fact that the nature of the crime is inferior due to the fraudulent act using trust relationship that he/she was entrusted with the management and supervision; (c) the amount of the fraud is considerably large; and (d) the victimized company wishes to punish the Defendant; (b) the Defendant is against the mistake; (c) the amount of damage is partially repaid or deposited; and (d) there is no criminal record beyond the same criminal record or fine; and (c) other favorable circumstances, such as the Defendant’s age, sexual behavior, environment, family relationship, circumstances after the crime; and (d) the scope of sentence sentence of the Supreme Court’s recommendation and punishment (from October to June) by taking full account of all the various factors indicated in the instant records and arguments, it cannot be deemed unfair for the lower court’s punishment.

This part of the prosecutor's appeal is without merit.

3. The judgment of Defendant B on the unjust argument of sentencing between the two parties against Defendant B is an unfavorable circumstance, such as the following: (a) Defendant B embezzled the construction cost of KRW 200 million that he/she operated by using personal land purchase and credit card payment settlement; (b) the Defendant’s status and the amount of embezzlement; and (c) the Defendant was punished once for the same crime.

However, the defendant reflects the mistake, and the defendant fully pays the damage by offsetting the total amount of the claim and embezzlement against the damaged company.