The judgment below

The part against the Defendants is reversed in entirety.

Defendant

A A Fine of 30,00,000 won, Defendant B, and .

1. Summary of grounds for appeal;

A. misunderstanding of facts and misunderstanding of legal principles 1) The fraud of a part-time personal wage: The one-time personal wage fraud was committed in practice, and there was no intention to acquire unlawful wages or to acquire it.

There shall be no damage to the victim.

2) Fraud by fraud of direct personnel expenses: The time of granting project expenses is earlier than the time of submission of a written statement of settlement, and thus there is no relationship between deception and disposal.

There is no damage to victims.

The portion actually executed in the name of the direct personnel expenses received shall be excluded from the amount obtained by fraud.

3) Violation of the Act on the Management of Subsidies: It is merely a provision that entrusts the performance of a groundwater survey project, etc., which is an office work of the State or a local government, to the Korea Agricultural and Fishing Villages Corporation (hereinafter “Corporation”), and the contract has the nature of contract, and the nature of the settlement of actual expenses is strong, and thus, it does not constitute a subsidy or indirect subsidy under the Act on the Management of Subsidies (hereinafter “The Subsidy Act”).

Even if the subsidy constitutes a subsidy, the subsidy was received or was not received as “a false application or any other unlawful means.”

B. Improper sentencing: Each sentence of the judgment of the court below (for Defendant A, two years of probation, one year of probation, two years of probation, and two years of probation, one year of imprisonment, and two years of probation in October) is too heavy.

2. Determination of misunderstanding of facts and misapprehension of legal principles - all rejection of the judgment

A. Each part of the fraud by deception of wages by a part of a daily employed worker 1) The Defendants employed a part of the daily assistant work in order to conceal the consignment relationship and pay the consignment amount by entrusting the private enterprise with all or part of the public paper of the direct business, which was not a non-publicly entrusted to the private enterprise.

The victim's corporation (the facts charged and the facts stated in the judgment of the court below are stated as the "Corporation W regional headquarters", but only the Corporation has a legal personality and the above headquarters has no legal personality.