The prosecutor's appeal is dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (two years of imprisonment with prison labor, three years of suspended execution, and two hundred hours of community service order) is too unhued and unreasonable.

2. The judgment that the defendant prepared the details of the passbook transaction in the processing and planned to commit the instant crime; however, it appears that the defendant recognized his mistake and reflects on the other hand, the defendant appears to have used the instant subsidized project without any private use of the subsidies; the actual amount exceeding the total project cost of the instant subsidized project was disbursed as project expenses; as a result, the defendant completed the instant subsidized project facilities; as the insured on June 25, 2010, purchased a surety insurance policy to refund the subsidy amount of KRW 400,000,000 for victims on June 27, 2014; the fact that the defendant deposited KRW 20,000,000 for victims on June 27, 2014; the fact that there was no record of criminal punishment except for those sentenced to a fine twice for the instant crime; and the court below's allegation that the above punishment is too unfair on the grounds that the prosecutor's aforementioned punishment is not reasonable.

3. In conclusion, the prosecutor's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act as it is without merit. It is so decided as per Disposition.