All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence imposed by the lower court (eight months of imprisonment) is too unreasonable.

B. The sentence imposed by the prosecutor by the court below is too uneasible and unreasonable.

2. In light of the following: (a) the embezzlement amount caused by the instant crime exceeds KRW 100 million and the actual amount of damage therefrom exceeds KRW 70 million; (b) the Defendant’s use of the amount acquired by the commission of the instant crime as gambling or debt repayment, etc. to the motive of the commission of the crime or to the circumstances after the commission of the crime is not good; and (c) the injured party’s failure to recover damage to the injured party so far, thereby barring to sentence the Defendant’s severe punishment, it is inevitable to sentence the Defendant.

However, in full view of the circumstances favorable to the Defendant, such as the fact that the Defendant recognized and reflected the instant crime, the primary offender who had no previous conviction prior to the instant crime, and the fact that the Defendant’s mother’s health is not good due to the liver cancer or the captain’s cancer, etc., and other various circumstances, including the Defendant’s age, environment, sex, criminal conduct, circumstances before and after the instant crime, and the circumstances before and after the instant crime, etc., it is not determined that the sentence imposed by the lower court is too heavy or unreasonable.

3. As such, the appeal by the defendant and the prosecutor 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.