Answer:
Embryophyte also known as land plants are the plants, in which zygote develops into an embryo and includes includes gymnosperms, angiosperms, bryophytes and pteridophytes.
Spermatophyte also known as phanerogams are the plants that forms seeds (sperma) rather than spores like gymnosperms (naked seeded plants) and angiosperms (seeds enclosed in ovary wall).