All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. (1) The other party who borrowed money from the Defendant in mistake of facts is AB, not the victim W, and the Defendant had the intent and ability to repay the borrowed money, and did not defraud it.

Nevertheless, the lower court erred by misapprehending the fact that it was guilty of fraud among the facts charged in the instant case, thereby affecting the conclusion of the judgment.

B. In light of the various sentencing conditions in the instant case, the lower court’s imprisonment (one year of imprisonment) against the Defendant is too unreasonable.

B. The lower court’s sentence against the Defendant by the Prosecutor is too unhued and unreasonable.

2. Determination

A. According to the evidence duly admitted and examined by the court below, the defendant borrowed a sum of KRW 450 million from the victim W as stated in the court below's judgment, it can be acknowledged that the defendant borrowed a sum of KRW 450 million from the victim W.

In addition, the following circumstances, which can be acknowledged by each of the above evidence, are ① KRW 670 million, retirement allowance of KRW 320 million, retirement allowance of the above company's 201, and KRW 12.3 billion, which can be acknowledged by the above evidence. Even according to the defendant's assertion, the above company's net loss of KRW 12.3 billion has already been paid to the above company's 201, and embezzled a loan of KRW 90,000,000 as security of the company's funds, and part of the loan was used as its operation funds. In fact, the above company did not have sufficient financial standing of the above company to the extent that it should be used for the above company's operation funds. In light of the above circumstances, around June 2012, and around July 2012, the above company's repayment of KRW 300,500,000,000,000,000 won, which is an apartment house's 2011.