All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence of the lower court (one year and six months of imprisonment) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. Determination

A. The Defendant, who is in charge of accounting, has lost the employer’s trust, and embezzled all of the funds received from November 2010 to February 2, 2015, is disadvantageous to the Defendant in that it is not very good in its nature; the amount embezzled is about KRW 28 billion; the victim’s damage has not been recovered; and the victim has sought a severe punishment against the Defendant.

B. Meanwhile, the circumstances favorable to the defendant are as follows: (a) the defendant confessions the instant crime and reflects the Defendant; (b) the first offender who has no record of criminal punishment; and (c) support the child who is a high school student.

C. In full view of such various circumstances as above, comprehensively taking into account the Defendant’s age, character and conduct, environment, and the content of the instant crime, etc., as well as the various circumstances that form the conditions for sentencing as shown in the records and arguments, the sentence imposed by the lower court is deemed appropriate, and it does not seem to be too minor or unreasonable.

Therefore, the above argument by the defendant and the prosecutor is without merit.

3. In conclusion, since the appeal of this case by the defendant and the prosecutor is without merit, all of them are dismissed under Article 364(4) of the Criminal Procedure Act. It is so decided as per Disposition.