All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The punishment of the Defendant (unfair punishment) sentenced by the lower court against the Defendant (one year of imprisonment, two years of suspended sentence, and one hundred and sixty hours of community service) is too unreasonable.

B. The prosecutor (unfair form of punishment)’s sentence imposed by the court below against the defendant is too uneasible and unfair.

2. We examine both the Defendant and prosecutor’s assertion of unreasonable sentencing.

The fact that the defendant confessions the crime of this case and reflects his mistake, that the victim of the crime of embezzlement has reached an agreement with the victim of the crime of this case, and that there is no record of punishment for the same crime is favorable to the defendant.

On the other hand, the fact that the embezzlement amount (195 million won) is larger, that the defendant forges the private document to protect the victim of embezzlement, uses the private document to protect him, and that the defendant commits embezzlement by using the victim who was in a pro-friendly relationship is disadvantageous to the defendant.

Considering the aforementioned circumstances and motive leading to the instant crime, the circumstances after the commission of the instant crime, the defendant's age, character and conduct, family relationship, occupation, etc., and the circumstances leading to the sentencing conditions shown in the oral proceedings, there is no change in circumstances to determine the sentence differently from the original judgment, and the first crime (Embezzlement) within the scope of the recommended sentences for the sentencing guidelines established by the Sentencing Commission [the scope of recommending punishment] types 2 (10 million won or more or less than 50 million won) (one hundred to six months), the mitigated area (special mitigation) [the scope of punishment] [the mitigated area of punishment] [the mitigated area of private document] [the scope of recommending punishment] types 1 (Forgery, alteration, etc. of private document] and the third crime (the use of private document) within the basic area (6-2 years from June to two years), including forgery, alteration, etc. [the scope of recommending punishment] [the scope of imprisonment with prison labor within the scope of six months to six months and six months, and the final punishment of the defendant under the scope of imprisonment with prison labor for six months and six months to six months.