All appeals filed by the defendant and prosecutor are dismissed.

1. The summary of the grounds for appeal (three years of imprisonment and four years of suspended execution) of the lower court is too heavy or unreasonable;

2. The instant crime committed by the Defendant, as a substantial representative of E, embezzled the company funds by means of unrefilleding the subcontracted construction cost and receiving a return, and is not good in the nature of the crime, and the amount of embezzlement is a large amount of KRW 3.1 billion in total, and there was a risk that large-scale defective construction may occur through the rebates agreement as above, etc., that is disadvantageous to the Defendant.

On the other hand, the fact that the defendant confessions all of the crimes of this case and repents and reflects the mistake, that the court paid additional amount of KRW 573 million in the trial and returned all of the embezzled amount, and that E is a company that is actually Defendant 1, is favorable to the defendant.

Examining the above favorable or unfavorable circumstances, the Defendant’s age, character and conduct, environment, the background of the instant crime, and the circumstances after the commission of the crime, etc., the lower court’s punishment is too heavy or unreasonable.

3. The appeal by the defendant and the prosecutor in conclusion 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.