All appeals by the defendant and the prosecutor are dismissed.

An applicant for compensation shall be dismissed.

1. Summary of grounds for appeal;

A. The sentence of the lower court against the Defendants (unfair sentencing) is too unreasonable for the following reasons: imprisonment of two years, probation period of three years, community service work hours of 160 hours, Defendant B: imprisonment of one year and six months, probation period of two years, and community service hours of 80 hours).

B. The lower court’s sentence against the Defendants is too uneasible and unfair.

2. Determination

A. The instant crime committed on the grounds of appeal by the Defendants and the Prosecutor is an unfavorable circumstance against the Defendants, in collusion with Defendant B, who is one of his/her own jurisdiction, and is obligated to conduct transparent accounting, such as strict management of the funds of the victim company and disbursement through appropriate procedures, even though Defendant A, as the representative director of the victim G Co., Ltd. (hereinafter “victim Co., Ltd.”).

However, the defendants are both aware of the crime of this case, and the defendant A recognized the mistake after the crime of this case, and it appears that he transferred part of his shares to the victim company with the resignation of the representative director around March 26, 2012, while he given up some of his claim for retirement allowances, etc., and some of the above embezzlement amount seems to have been used for the victim company, such as entertainment expenses, and the defendant A was the first offender with no criminal history, and there was no record of punishment exceeding the same criminal history and fine, etc., in favor of the defendants.

In addition, the Defendants’ age, sex, environment, family relationship, motive and background of the crime, means and consequence of the crime, etc. are comprehensively examined, and the sentence of the lower court against the Defendants is too heavy.