Defendant

A A Fines of 20,00,000 won, Defendant B and C of each fine of 5,00,000,000 won.

A. In the criminal facts of this case, there was a fact that the actual business was performed for a majority of the companies stated in the criminal facts of this case with respect to the fraud by the use of external experts, and ② in relation to the fraud by fraud of the meeting, the Defendants held a meeting and actually disbursed the meeting expenses.

Nevertheless, the judgment of the court below which convicted the whole of the facts charged of this case is erroneous in finding facts.

B. Each sentence against the Defendants of the judgment below which was unfair in sentencing (Defendant A: 3 years of suspended sentence in one year of imprisonment, Defendant B, and C: each fine of 8 million won) is too unreasonable.

2. Determination

A. We examine the Defendants’ grounds for appeal prior to the judgment on the violation of the Act on Regulation and Punishment of Concealment of Criminal Proceeds against Defendants A and C among the facts charged in the instant case.

1) The summary of this part of the facts charged is as follows: (a) Defendant A and C pretended the fact regarding the acquisition of criminal proceeds by receiving the State subsidy from the Industry-Academic Cooperation Group from Defendant C by receiving the said subsidy through the Agricultural Cooperative Account and the foreign exchange bank account in the name of Defendant C, as indicated in the attached Table (2) of the expenditure resolution, in order to pay the same under the external member’s name, even if D is active as members of the Support Center operating committee from September 7, 2012 to January 28, 2014, even if D does not have the grounds for payment of allowances; (b) Defendant C prepared a false certificate of participation as if he had been engaged in external experts’ activities; and (c) submitting it to the Industry-Academic Cooperation Group as shown in

2) Determination A) The act of “disguising the fact about the acquisition of criminal proceeds, etc.” under Article 3(1)1 of the Act on Regulation and Punishment of Criminal Proceeds refers to the act of pretending to acquire criminal proceeds, etc. as if they were duly acquired, or the act is deemed as having not reverted to criminal proceeds, etc.