2. The defendant has the following favorable circumstances:

Prior to the instant case, the Defendant had no record of punishment or a fine exceeding that of the same kind of crime.

The defendant recognized the crime of this case and is against the law.

However, there are the following disadvantageous circumstances for the defendant.

The crime of receiving subsidies by illegal means is to eliminate the purpose of the subsidy project and to have an adverse effect on the reasonable distribution of public funds, and it is necessary to punish the crime corresponding to the punishment.

The defendant has used another person's account in order to illegally receive subsidies, and it is not good to commit a crime in light of the law.

The defendant's improper subsidy shall not be more than 6 million won.

In light of the fact that there is no change in the conditions of sentencing compared with the original judgment because new sentencing data have not been submitted in the first instance court, it cannot be said that the sentence imposed by the lower court is too unreasonable because it is too unreasonable.

Therefore, the defendant's above assertion is without merit.

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.