All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. In light of the overall sentencing conditions of the Defendant, the lower court’s imprisonment (ten months of imprisonment) is too unreasonable.

B. The above sentence imposed by the prosecutor by the court below on the defendant is too unfortunate and unfair.

2. The fact that the Defendant led to confession and reflects the instant crime, and that the Defendant paid KRW 2.2 million to recover the damage of the instant embezzlement is favorable to the Defendant.

However, given that a promissory note, etc. in the name of F is forged, causing the risk of heavy liability to F, and such a promissory note, etc. is believed to have been prepared genuinely, creating obstacles to the recovery of creditors’ claims, the Defendant’s liability is not less complicated, and the Defendant’s corporate funds embezzled by personal consumption and embezzlement are also not less than the Defendant’s corporate funds, and the Defendant was unable to agree with the victim company up to the trial, and all the sentencing conditions, such as the background leading up to the instant crime, the Defendant’s age, character and conduct, environment, and circumstances after the crime, etc., determined by the lower court in full view of all the sentencing conditions, such as

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