2. Taking into account the circumstances alleged by the defendant, the crime of this case is committed in collaboration with D, and the defendant submitted a false subsidy application form and a false work payment statement, estimate, labor cost receipt, and a deposit passbook certificate, etc. unlawfully made after receiving the advance payment of the subsidy, to the South Maritime Affairs and Fisheries Office as a document for the settlement of accounts of the subsidy program and received the payment of the subsidy in an unlawful way, and the case is not less than easy, and the case is not returned to the South Maritime Affairs and Fisheries Office, the national subsidy of KRW 10 million acquired by the defendant was not returned to the defendant, and there is no evidence to deem that the defendant used the subsidy of KRW 5.3 million for B, the defendant used the unclaimed project, and there is no history of punishment for the violation of the Act on the Budgeting and Management of Subsidies and Subsidies even in the past, and there is no other evidence to view that the defendant has been punished several times in the past, and there is no reason to believe that the above defendant's punishment is unfair, considering the following circumstances as a whole.

3. In conclusion, the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.