Defendant shall be punished by imprisonment for a term of one year and four months.

A. Judgment of the court below on the part of erroneous determination, misunderstanding of legal principles, omission of judgment, (i) fraud related to personnel expenses of spot personnel and violation of the Subsidy Management Act

1.(a)

(2) As to the crime of fraud, ① the cost of the spot manpower self-management of the Defendant Company B (hereinafter “B”).

(3) In the case of the crime No. 2 subparag. 1 of the crime committed in the judgment of the court below, the crime of fraud is not established since the defendant was actually invested in the research and the defendant was also obligated to settle the same with labor cost, and the above money is not a subsidy as provided in the Subsidy Management Act. As to the crime of violation of the Subsidy Management Act, the above money is not a subsidy as provided in the Subsidy Management Act.

1.(a)

(3) The facts of the crime in paragraph (1) (B) and I are the core of the “design,” which is an automatic collection machine, which is a military affairs and does not account for a major portion. Nevertheless, the lower court omitted the judgment on the fact that B designed the automatic collection machine, which is a military affairs and military affairs, by the Bank of Korea. In addition, the lower court did not directly produce two sets of the automatic collection machine, which is a military affairs, and was jointly conducted in B only through assembly on convenience after completing preparation for manufacture of all prototypes, such as providing design drawings by the Bank of Korea, ordering parts processing, and completing preparation for manufacture of all prototypes. Accordingly, the Defendant did not receive subsidies by deceiving the victim and making a false application. The lower court’s sentence of unfair sentencing (a.e., imprisonment and six months) is unreasonable.

2. Human resources in kind: