Of the above, the part against Defendant A is reversed, and the part of the compensation order against the applicant for compensation by the court below.

A. Defendant A’s imprisonment (two years of imprisonment) is too unreasonable.

B. Defendant B’s assertion of mistake of facts as indicated in Article 1-b(b) of the Criminal facts in the judgment of the court below, Defendant B, together with Defendant A, used subsidies of KRW 6,384,020 to purchase Defendant B’s used vehicles, or offered subsidies of KRW 11,620,000 to cover the Defendants’ personal usage (to travel expenses) as stated in Article 1-c(a) of the criminal facts in the judgment of the court below. 2) The lower court’s sentence (one year of imprisonment, two years of suspended execution, and one hundred and twenty hours of community service) on the ground of unfair sentencing is too unreasonable.

2. The Defendant’s instant occupational embezzlement, fabrication and alteration of private documents, and the crime of uttering of such documents constitute the crime of embezzlement of the Defendant as to the Defendant’s assertion by using subsidies received from the Ha or J Sports Association for a specific purpose or purpose, such as the purchase of I or J to be used at the national sports competition, etc., and the nature of the crime is not good for the following reasons: (a) the Defendant embezzled the subsidies received from the Ha or the Ha for personal use; and (b) the Ha or the Ha was actually purchased by Ha or supplied

In addition, the defendant, in collusion with B, embezzled considerable amount of subsidies on several occasions, and actively tried to conceal criminal facts by requesting another person to make a favorable statement in the course of investigation, or making related input and withdrawal data, etc., in addition to embezzlement of subsidies, in addition to embezzlement of subsidies, and 1-B among the criminal facts in the judgment of the court below, by making a false statement in favor of the other person in the course of investigation, or making related input and withdrawal data, etc.

paragraphs (c) and (c)

The subsidies stated in the port are not returned or recovered, and are disadvantageous to the defendant.

However, the fact that all of the crimes of this case are recognized by the defendant, there is no record of punishment for the same crime, and the 1-B of the facts constituting the crime of this case in the judgment below.

subsections and.