All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. In light of the overall sentencing conditions of the Defendant, the lower court’s imprisonment (ten months of imprisonment) is too unreasonable.

B. In light of all of the sentencing conditions of the Prosecutor’s instant case, the lower court’s sentence is too uneasible and unreasonable.

2. The judgment of the defendant embezzled money and, in order to conceal the crime, there is a bad quality of the crime, such as forging a receipt of capital gains tax and delivering it to the victim so that the crime is committed, and the amount of embezzlement has not yet been restored to most of the damage of the victim I, and the defendant did not agree with the above victim. Meanwhile, the defendant reflects his crime and repents his crime, the damage of the victim E is recovered through the loan recruitment business corporation in which the defendant worked as the loan counselor, and the victim E wishes to take care of all the damage (However, the defendant bears the obligation to pay the indemnity to the above corporation) and the victim E wishes to take care of the defendant (However, the defendant bears the obligation to pay the indemnity amount to the above corporation). The victim I paid the amount of the damage directly to the victim, the defendant was not subject to punishment for the same kind of crime and imprisonment without prison labor or more, the defendant's age, character and environment, etc., and considering the various matters prescribed in Article 51 of the Criminal Act, it is too unreasonable or unreasonable.

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