2. The judgment of the defendant recognized each of the crimes of this case and against the mistake, recovered a subsidy of KRW 28 million in total to the victim, and the recovery procedure of the subsidy was completed by giving up the right to extract the above, the defendant agreed with the Agricultural Technology Center at the time of permanently staying in the victim, and the primary offender is favorable to the defendant.

On the other hand, the crime of defraudation of subsidies, such as this case, is likely to collapse the foundation of the subsidy system and incur unnecessary social costs, and it is necessary to give a warning to the perception that it would cause damage to the people and disrupt the state's finances through punishment and recovery corresponding to the crime, and it is disadvantageous to the defendant that the fraud amount exceeds KRW 280 million in total.

In addition, the crime of fraud and the Act on the Management of Subsidies, such as the age, character and conduct, the environment, the background and result of the crime of this case, all of the sentencing conditions shown in the judgment of the court below, such as the circumstances after the crime. The sentencing guidelines do not provide a separate handling method for the commercial concurrent crimes, but the sentencing guidelines need to refer to the sentencing guidelines even for the commercial concurrent crimes. In this regard, the scope of recommended punishment applying the sentencing guidelines to each crime of fraud in the judgment of the court below shall be referred to.

[Determination of Punishment] General Fraud type 2 (not less than KRW 100 million, less than KRW 500 million): Reduction element: In a case where the risk of damage has not been substantially realized, or in a case where the risk of damage has been recovered from a considerable part of the amount of damage: A case where the Criminal Code is extremely poor or a case where a lawsuit fraud is committed by deceiving the court in a trial procedure.