All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Prosecutor 1) misunderstanding of facts and misunderstanding of legal principles 1) C’s embezzlement of indirect official business expenses for delivery C and the victim E’s statement can be sufficiently recognized as credibility. Rather, the Defendant has no credibility by continuing to reverse his statement from the investigative agency to the court, and there is no credibility in the entries in the pocket book prepared by the Defendant.

Nevertheless, the court below rejected the statements of C and E without reasonable grounds, accepted the defendant's statements and the contents of the pocket book without credibility, and acquitted the facts charged. The court below erred by misapprehending the rules of evidence or by misapprehending the legal principles, thereby adversely affecting the conclusion of the judgment.

B) On February 29, 2008, the victim E lent money to the defendant to believe that the defendant would repay money, and the defendant also made a loan certificate to the victim E, so this part of the facts charged is fully convicted. Nevertheless, the court below acquitted the defendant on this part of the facts charged solely on the ground that the defendant did not receive money directly from the victim E without disregarding economic substance. The court below erred in the misapprehension of facts against the rules of evidence or in the misapprehension of legal principles, which affected the conclusion of the judgment by misunderstanding facts against the rules of evidence or by misapprehending the legal principles. 2) The sentence of imprisonment (eight months of imprisonment) imposed by the court below on the defendant in an unfair sentencing is too uneas

B. The above sentence imposed by the court below on the defendant (unfair punishment) is too unreasonable.

2. Determination

A. Determination of the Prosecutor’s misunderstanding of facts and misapprehension of the legal principles 1) Embezzlement embezzlement of indirect official business expenses for delivery C (the lower court has a doubt about the credibility of C’s statement, and the E’s statement based on C’s statement that is not reliable is also less reliable, and rather, has credibility in the contents of the Defendant’s pocket book.