A. The punishment of the lower judgment (Defendant A: imprisonment with prison labor for 10 months, and fine for 5 million won for the agricultural partnership corporation: Defendant B) is too unreasonable.

B. The above judgment of the court below against Defendant A of the public prosecutor is too unhued and unfair.

2. The judgment is based on the following facts: (a) the amount of the stolen subsidy is 4.2 million won, and the amount of embezzlement is large and 48 million won; (b) the amount of embezzlement is not specified as KRW 48,00,000; (c) the victim of fraud and the Cheong-gun Office of the Republic of Korea does not agree with the victim of fraud and the Cheong-gun Office; (d) the one-time criminal records are the grounds for the unfavorable sentencing; (e) all of the crimes have been committed in the first instance; (e) the confessions were made during the process of receiving the subsidy; (e) the considerable portion of the subsidy was used in line with the purpose of granting the subsidy that

In full view of the above sentencing factors, in full view of the Defendant A’s age, family relation, economic situation, background and motive leading up to the commission of the crime, and all other matters pertaining to the sentencing indicated in the records and arguments of this case, the sentence of the lower judgment is deemed reasonable, and the Defendants and the Prosecutor’s assertion are without merit.

3. In conclusion, the appeal by the Defendants and the public prosecutor is dismissed in accordance with Article 364(4) of the Criminal Procedure Act on the grounds that the appeal by the Defendants and the public prosecutor is without merit. It is so decided as per Disposition.