2. It is recognized that the judgment of the defendant shows the attitude to recognize and reflect the crime of this case, that the defendant agreed with the livestock industry cooperative at the time of the victim Seopopo-si, and that the defendant has no criminal record exceeding the fine.

However, in full view of the following factors, such as the Defendant’s age, sexual conduct, environment, motive and background of the instant crime, means and method of the instant crime, circumstances after the crime, etc., the punishment imposed by the lower court is beyond the scope of reasonable discretion, or is not unfair because it is too unreasonable, in light of the following: (a) the crime of defraudation related to a subsidized project is likely to undermine the soundness of the subsidized project and cause damage to the entire public by making public finance poor; and (b) the Defendant’s age, sex, environment, motive and circumstance of the instant

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