All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence of the lower court (six months of imprisonment) is too unreasonable.

B. The above-mentioned sentence of the prosecutor is too unhued and unreasonable.

2. The circumstances are favorable to the fact that the Defendant recognized his mistake and paid the victim KRW 10 million, which are the primary offenders.

On the other hand, it is unfavorable that the Defendant’s employees employed by the victim committed the instant crime more than 137 times repeatedly during nine months, and the nature of the instant crime is not good. The embezzlement amount is not stated as approximately 48 million won, such as manipulating account books, and so forth, the Defendant failed to pay most damages, and the Defendant did not agree with the victim.

In addition, comprehensively taking account of the circumstances leading up to the instant crime, the circumstances after the instant crime, the Defendant’s age, character and conduct, and environment, etc., the lower court’s punishment is too heavy or unreasonable. Thus, the Defendant and the prosecutor’s assertion are without merit.

3. In conclusion, the appeal filed by the defendant and the prosecutor is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.