All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The Defendant (misunderstanding of facts regarding the original conviction) was entrusted by the victim with the adjustment of the amount of debt to the East and East Refrigerite Co., Ltd., and the Defendant was reduced by approximately five million of the credit information and its debt amount, which is the creditor collection company. Among them, the victim permitted the Defendant to use five million won of the amount paid to the Defendant as wages and office operating expenses, etc. on August 2012, 2012, which was not paid by the victim, and thus, the crime of embezzlement is not established.

Nevertheless, the lower court found the Defendant guilty of this part of the facts charged, which erred by misapprehending the facts.

B. (1) The statements made by the victim, who corresponds to the facts charged in this part of the judgment of the court below, are consistent from the investigative agency to the court below, while the defendant and G, which were made in the court below by the defendant and G, are not reliable, such as the reversal of the contents of the statement and the confirmation document

However, the court below found the defendant not guilty of the facts charged of this case based on the defendant's defense and G's testimony. Thus, the court below erred by misapprehending the facts.

(2) The sentence (one million won of fine) imposed by the lower court on the guilty portion by the Defendant is too unhutiled and unreasonable.

2. Determination

A. In addition to each of the circumstances set out in the relevant part by the evidence duly admitted and investigated by the lower court on the Defendant’s assertion of mistake, the following circumstances acknowledged by the said evidence, namely, ① the cash receipt and disbursement account book prepared by the Defendant himself/herself, received KRW 35 million from D on August 31, 2012 from the president of the victim company, and the amount of KRW 20 million out of which was paid to the Defendant, and indicated that the amount of KRW 10 million was paid to the Defendant in the East Western Broadcasting Co., Ltd., and the amount of KRW 3 million is called “the truster separate deposit for the East Western Broadcasting Co., Ltd.”