The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 6,000,000.

The above fine shall not be paid by the defendant.

1. The defendant asserts that the sentence imposed by the court below (two years of suspended execution in August, and two hundred hours of community service order) is too unreasonable, and the prosecutor asserts that the sentence imposed by the court below is too uneasible and unreasonable.

2. We examine both parties’ assertion of unfair sentencing.

The crime of this case is unfair in full view of the following circumstances: (a) forged a request for payment by transfer (payment) at the tax accounting office in which the defendant works for a long time; (b) obtained money by account transfer from the name of benefit by using the request for payment; and (c) the nature of the crime is not good; (d) however, the defendant recognized errors in the course of the trial at the time of the trial; and (e) made a deposit of the total amount of damage in depth; (e) the defendant has no criminal power; and (e) other circumstances that form the conditions for sentencing as shown in the records and pleadings, such as the defendant’s age, character and conduct, environment, family relationship, and circumstances after

Therefore, the defendant's argument is reasonable and the prosecutor's argument is without merit.

3. As such, the defendant's appeal is with merit. Thus, the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and the defendant's appeal is

(Inasmuch as an appeal by a defendant is reversed on the grounds that the judgment of the court below is well-grounded, the prosecutor’s appeal shall not be dismissed in its separate order). Criminal facts and summary of evidence acknowledged by the court and summary of evidence are as stated in the corresponding column of the judgment of the court below, and thus, they shall be quoted as it is in accordance with Article 3

Application of Statutes

1. Relevant Articles 356 and 355(2) of the Criminal Act, Article 231 of the Criminal Act, Articles 231 and 234 of the Criminal Act, and the choice of fines, respectively, by comprehensively taking account of relevant Articles of the Act and the choice of punishment for the crime;

1. Aggravation for concurrent crimes;