The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. Summary of grounds for appeal;

A. The sentence of the lower court (ten months of imprisonment) is too unreasonable.

B. The Prosecutor’s sentence of the lower court is too unhued and unreasonable.

2. In full view of the fact that the Defendant and the workplace that received subsidies in collusion with the Defendant have returned most of the subsidies, and the Defendant agreed to implement a considerable number of hours of education or returned some of the expenses, the lower court’s punishment is too unreasonable.

3. In conclusion, the prosecutor's appeal is without merit, and the defendant's appeal is with merit. Thus, the judgment of the court below is reversed pursuant to Article 364 (6) of the Criminal Procedure Act, and the judgment is

Criminal facts

The summary of the facts charged and the summary of the evidence recognized by the court are as shown in each corresponding column of the judgment below, and thus, they are cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Articles 347(1) and 30 of the Criminal Act, Article 40 of the Act on the Management of Subsidies, and Article 30 of the Criminal Act concerning the facts constituting an offense;

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes (Punishments provided for more severe frauds);

1. Selection of each sentence of imprisonment;

1. Of concurrent crimes, the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act (aggravating concurrent crimes with the punishment determined in the crime of fraud due to the deception of subsidy to a stock company with the largest punishment);

1. Article 62 (1) of the Criminal Act ( considered circumstances favorable to the defendant);

1. The application of Article 62-2 of the Social Service Order Criminal Act to the Defendant, in collusion with the persons related to the workplace, is about KRW 190 million in total, and in fact, even if the workplace did not provide education or failed to meet the necessary educational hours, it is possible to receive subsidies from the enterprise and receive subsidies from the enterprise.