The judgment of the court below is reversed.

The sentence of sentence against the defendant shall be suspended.

1. The summary of the grounds for appeal (misunderstanding of the facts, misunderstanding of the legal doctrine) is apparent that D is an employee voluntarily employed by the Defendant regardless of the referral of the action at the Ansan Air Conference, and the Defendant already violated the procedure of the standard internship support agreement, which was established by employing D from September 22, 2014 before obtaining the approval of the Ansan Branch Office of the Employment and Labor of the Middle-gu Regional Labor Agency, and allowing him/her to work for D, and thus, it should be deemed that he/she received the subsidy by means of false application or other unlawful means as stipulated in Article 40 subparagraph 1 of the Subsidy Management Act.

2. Determination

(a) No person charged with an offense shall receive any subsidy or indirect subsidy by filing a false application or by any other unlawful means;

Nevertheless, the defendant, by implementing the youth internship system in the Ministry of Employment and Labor, came to know that the defendant can receive subsidies from the Ministry of Employment and Labor if he/she concludes an internship agreement with the introduction of the internship staff through the litigation of the Ansan Industrial Conference, which is the entrusted operating institution of the incorporated association, and changes the relevant internship staff into regular employees.

However, the Defendant prepared the standard internship support agreement and other documents as the standard internship support agreement, etc. as if he/she had been employed as an employee in B as an intern employee, and applied for the internship support fund to receive the subsidy by unlawful means.

During the period of Ansan-si, the Defendant: (a) prepared a document as if he/she employed and worked as an intern employee from September 22, 2014 to March 23, 2015 when operating the Motor Vehicle Maintenance Business Co., Ltd.; and (b) received a subsidy of 4,33,550 won for youth internship support from the Ansan Employment Center of the Local Labor Agency of the Middle-gu Regional Labor Agency to support small and medium enterprises by the government.

B. The lower court determined as follows. The facts charged in this case are determined as follows.