2. The circumstances favorable to the Defendant include: (a) the confession of the offense by the Defendant; (b) the embezzlement amount is relatively small of KRW 2.2 million; and (c) the Defendant’s embezzlement amount is not used for personal purposes.

However, the embezzlement of subsidies is not only an act that impedes appropriate and efficient input and management of subsidies, but also the burden of which is ultimately attributable to all the citizens. As such, there is a need to strictly punish relevant persons regardless of whether the benefits accrue, and the crime was committed in the same manner twice, and the sentencing conditions of this case, such as the defendant's age, occupation, motive, means and consequence of the crime, are considered as a whole, and the punishment of the court below 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.