The sentence of the court below (the fine of five million won, the fine of five million won, the defendant B, and C) is too unreasonable.

2. The crime of this case was committed by the Defendants in the course of operating a child-care center for a considerable period of time, and the nature of the crime was poor, and the failure to return the illegally received subsidies, and there was no record of punishment, Defendant A and C did not have been punished. Defendant B had been punished once a fine. Defendant B had only a previous record of a fine; the Defendants’ favorable circumstances, such as the Defendants’ age, character and conduct, environment, motive and background of the crime, means and consequence of the crime, etc.; and other circumstances, which are conditions for sentencing as shown in the records and arguments of this case, including the circumstances after the crime, etc., are not deemed to be excessive.

3. Conclusion, the Defendants’ appeal is dismissed on the grounds that it is without merit.