All appeals by prosecutors are dismissed.

A. The sentence of the lower court (two years and six months of imprisonment, and four years of suspended execution) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. Under our criminal litigation law taking the principle of court-oriented trials and the principle of direct determination, it is reasonable to respect the determination of sentencing in cases where there exists no change in the conditions of sentencing compared to the first instance court, and the sentencing of the first instance court does not deviate from the reasonable scope of discretion (Supreme Court Decision 2015Do3260 Decided July 23, 2015). The defendant shows an attitude to recognize and reflect each of the instant crimes; the defendant is the primary offender; the defendant paid in full the refund amount recovered from the Incorporated Foundation R in relation to the subsidies that the defendant acquired by deception and illegally received by the defendant; and K paid the amount recovered from the Jeju Special Self-Governing Province, Gwangju Regional Employment Agency, and Jeju Labor Agency in relation to the subsidies embezzled in the course of business; and the defendant deposited the money with AJ as a trustor.

On the other hand, each of the crimes of this case is a situation unfavorable to the defendant where the crime of this case is not good in light of the circumstance, contents, methods, period of the crime, the amount of the subsidies obtained by deception and the amount of the embezzled money, etc., by preparing a false business plan, etc. and obtaining the subsidies or by unafusing the service expenses, etc.

In full view of the above circumstances, comprehensively taking account of the Defendant’s age, sexual conduct, environment, motive and background of each of the instant crimes, means and methods thereof, and all the sentencing factors expressed in the instant records and the trial process, such as the circumstances after the commission of the crime, the sentence imposed by the lower court is not deemed to have exceeded the reasonable scope of discretion, or to have been too light or unreasonable.

3. In conclusion, the appeal by the defendant and the prosecutor is without merit.