2. The circumstances favorable to the defendant, such as the fact that the defendant led to the confession of the crime, that the defendant was investigated by an investigative agency due to the suspicion of the defraudation of subsidies, which led to the crime of this case because it was not paid subsidies to educational facilities by the Gangwon-do Office of Education, that the defendant deposited approximately KRW 39 million for the victims, and that there was no other criminal records except for the criminal records due to the fraudulentation of subsidies which caused the crime of this case.

However, in light of the fact that the Defendant did not pay teachers’ benefits while operating educational facilities, the crime of this case was committed at a disadvantage against the Defendant, such as the fact that the nature of the crime was poor in light of the unpaid amount (as from January 2, 2012 to February 2, 2013), or the unpaid period (as the victim did not reach an agreement with the victims, and some of the victims want to be punished by the Defendant. In full view of the sentencing conditions of this case, including the aforementioned various circumstances, including the Defendant’s age, occupation, motive, means, and consequence of the crime, the lower court’s punishment cannot be deemed unfair because it is too unreasonable.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act since it is without merit. It is so decided as per Disposition.