All appeals filed by prosecutors and Defendant B shall be dismissed.

1. Summary of grounds for appeal;

A. As to the acquittal part of the judgment below of the court below, the prosecutor (defendant A), the facts charged of occupational embezzlement and the victim G Co., Ltd. (hereinafter “G”) for which the defendant A was convicted and became final and conclusive.

(2) In the case of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), although the criminal facts in the case of violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes cannot be seen as having a relation of a single comprehensive crime because the criminal intent of the embezzlement, the attitude of the crime, and the place of using the embezzlement are different, the court below held that the above final judgment extends to this part of the facts charged and acquitted the defendant A, there is an error of law

A. Two years of imprisonment, three years of suspended execution, and two-years of the decision of the court below as to crimes

B. It is unreasonable that the defendant raised and used funds by means of payment of false wages to a false employee who does not actually work for the company in accordance with the mistake of facts and legal scenarios as to the crime. However, it is only used for the purpose of entertainment expenses, etc. because it is not necessary for the management of the company, but it is not used for the personal interest of the defendant. Thus, the defendant cannot be viewed as an intention of embezzlement. However, the judgment of the court below is erroneous in the misapprehension of legal principles or in the misapprehension of legal principles.

2) The lower court’s sentence of unreasonable sentencing (one year of imprisonment and two years of suspended execution) is too unreasonable.

2. Determination:

A. The judgment of the court below on the misapprehension of the legal principle as to the prosecutor's acquittal of the judgment of the court below 1) The judgment of the court below was affirmed on November 14, 2008 by the Seoul Southern District Court sentenced on November 6, 2008 to the suspension of execution of two years and six months for the violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement crime, etc.) and the above judgment became final and conclusive on November