Let $\mathcal{M} = \{0,1\}^{n}$ and let $\mathcal{C} = \{0,1\}^{n}$, and let $\mathcal{K} = \{$binary sequences of odd parity of length n$\}$.
Key Generation: $k \leftarrow_{\\\$} \mathcal{K}$.
E(k,m) = $m \oplus k$, bitwise.
D(k,c) = $c \oplus k$, bitwise.
Let $\mathcal{E} = (E,D)$ over $\{ \mathcal{M}, \mathcal{K}, \mathcal{C} \}$.
Let $\mathcal{A}$ be any efficient MR adversary of $\mathcal{E}$.
Let F be the challenger for $\mathcal{A}$, so challenger F computes $k \leftarrow_{$} \mathcal{K}$, $m \leftarrow_{$} \mathcal{M}$ and $c \leftarrow E(k,m)$, and sends this c to $\mathcal{A}$.
And let $\mathcal{A}$ outputs $\hat{m}$ upon recieving c from F and analysing it.
$MRAdv[\mathcal{A}, \mathcal{E}]$ = |Pr($\mathcal{A}$ wins) - $\frac{1}{|\mathcal{M}|}$|.
Pr($\mathcal{A}$ wins) = Pr($\hat{m}$ = m) = Pr(K = $c \oplus \hat{m}$) = [ Pr(K = $c \oplus \hat{m}$| $\hat{m}$ is of even parity, c is of even parity) Pr($\hat{m}$ is of even parity| c is of even parity) Pr(c is of even parity) + Pr(K = $c \oplus \hat{m}$| $\hat{m}$ is of even parity, c is of odd parity) Pr($\hat{m}$ is of even parity| c is of odd parity) Pr(c is of odd parity) + Pr(K = $c \oplus \hat{m}$| $\hat{m}$ is of odd parity, c is even parity) Pr($\hat{m}$ is of odd parity| c is of even parity) Pr(c is of even parity) + Pr(K = $c \oplus \hat{m}$| $\hat{m}$ is of odd parity, c is of odd parity) Pr($\hat{m}$ is of odd parity| c is of odd parity) Pr(c is of odd parity)] $ \leq$ $\frac{1}{2}[0+\frac{1}{2^{n-1}} + \frac{1}{2^{n-1}} + 0 ]$ = $\frac{1}{2^{n-1}} = \frac{2}{|\mathcal{M}|}$.
So, $MRAdv[\mathcal{A}, \mathcal{E}] \leq \frac{1}{2^{n-1}}.$
So $\mathcal{E}$ is MR secure.
Now the claim is that $\mathcal{E}$ is Semantically not secure.
Let C be the SS challenger, and let's construct the SS adversary $\mathcal{B}$, the following way:
$\mathcal{B}$ chooses the following messages from the message space $m_{0} = 000\cdots00$ and $m_{1} = 000\cdots01$, and sends them to it's challenger C.
Then the challenger C computes $b \leftarrow_{$} \{0,1\}$ and $k \leftarrow_{$} \mathcal{K}$ and $c \leftarrow E(k,m_{b})$, and sends this c to $\mathcal{B}$.
Then $\mathcal{B}$ computes $\hat{b}$, the following way:
$\hat{b} = 0$, if c is of odd parity, else $\hat{b} = 1$.
Pr($\hat{b} = 1$ | b = 1 ) = 1, Pr($\hat{b} = 1$ | b = 0 ) = 0, because k is always of odd parity and we have chosen $m_{0}$ and $m_{1}$ of different parities.
So, $SSAdv[\mathcal{B}, \mathcal{E}] = 1$, which is not negligible. So $\mathcal{E}$ is not semantically secure.