The prosecutor's appeal is dismissed.

1. According to the evidence submitted by the prosecutor of the gist of the grounds for appeal, even though the defendant could fully recognize the fact that he/she acquired 31,373,50 won in total from the victim E Co., Ltd. (hereinafter “E”) by exaggerationing the number of working days and the number of employees, the judgment of the court below which acquitted the defendant is erroneous in matters of mistake of facts.

2. The lower court determined that ① Southyang Construction Co., Ltd. (hereinafter referred to as “Namyang Construction”) awarded a subcontract to E company for reinforced concrete construction works among those ordered D, which was ordered by the Rural Development Administration, and E company re-subcontracted the Defendant with construction cost of KRW 3.25 million around September 10, 2012, on the condition that material cost is KRW 501,446,815, labor cost, KRW 2,872,72,78,795,70, and progress payment is to be paid at 147,795,705, and the amount of progress payment is to be paid at the head office of the Namyang Construction upon completion of the concrete theory (in the case of a construction contract for an ordinary quantity other than labor contract, not labor contract). ② However, E company concluded the subcontract agreement with the Defendant, including the fact that the Defendant and the Defendant directly participated in the work site construction work, and the fact that the Defendants directly participated in the work site and the so-called E company did not directly conclude the subcontract agreement.