All appeals filed by the defendant and prosecutor are dismissed.

1. The defendant asserts that the summary of the grounds for appeal is too unreasonable because the punishment sentenced by the court below (two years of imprisonment) is too unreasonable, and the prosecutor asserts that the above punishment is too uneased and unreasonable.

2. The crime of this case is acknowledged that the defendant entered false information in the local financial management system and withdrawn 148,382,300 won of the corporate card settlement price through 242 times, and embezzled and concealed it, the use of the crime by modifying the disbursement resolution in the name C and the statement of deposit in the name of Nonghyup, and the use thereof, which led to a large number of times of the crime, a large amount of damage, a large amount of damage to local finance, and the victim's damage has not been completely recovered.

However, considering the favorable circumstances, such as the Defendant’s recognition of the instant crime and the mistake so far, the fact that there has been no history of criminal punishment so far, and the fact that approximately KRW 74 million has been returned out of the amount of damage, the Defendant’s age, character and behavior, environment, motive and background of the instant crime, means and method of the crime, and circumstances after the crime, etc., as a whole, and the conditions for sentencing as indicated in the present argument and the record, it cannot be deemed that the sentence imposed by the lower court is too heavy or unreasonable.

Therefore, the defendant and the prosecutor's argument are not accepted.

3. The appeal filed by the defendant and the prosecutor with the conclusion are all dismissed. It is so decided as per Disposition.