The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, the above punishment for a period of two years from the date this judgment became final and conclusive.

1. The summary of the grounds for appeal (unfair sentencing) of the lower court’s punishment (6 months of imprisonment) against the Defendant is too unreasonable.

2. The instant crime may cause difficulty in properly managing and executing the subsidy budget and ultimately lead to the failure of the subsidy budget. Considering that the amount of the subsidy used for other purposes is considerable, the Defendant should be punished.

However, in full view of the following circumstances: (a) the Defendant recognized the facts of the crime and runs in depth; (b) the Defendant appears to have committed the instant crime in order to raise the company’s operating funds; (c) the Defendant appears not to have consumed subsidies for personal purposes; (d) the Defendant deposited KRW 30 million with the Agency for Technology Information Promotion of Small and Medium Enterprises as a person who was a truster for the purpose of recovering damage in the past; (c) the Defendant was a primary offender with no criminal record; and (d) the Defendant’s age, sex and sex, environment, motive, means and consequence of the commission of the crime; and (e) other circumstances constituting the conditions for the sentencing specified in the instant case, such as the circumstances after the commission of the crime, the lower court’s punishment is too unreasonable; and (e) the

3. In conclusion, the judgment of the court below is reversed in accordance with Article 364(6) of the Criminal Procedure Act on the grounds that the defendant's appeal is with merit, and the judgment below is reversed and it is again decided as follows

Criminal facts

The summary of the judgment of the court below is identical to each corresponding column of the judgment below, and thus, it is cited in accordance with Article 369 of the Criminal Procedure Act.

Application of Statutes

1. Article 41 of the relevant Act and Articles 22 (1) of the Act on the Management of Subsidies for the Determination of Criminal Facts (Selection of Imprisonment);

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the suspension of execution ( normal consideration of favorable circumstances among the reasons for reversal as above);