All appeals by the Defendants are dismissed.

1. The sentence of the court below (the sentence of the defendant A: the imprisonment of six months; the imprisonment of six months; the imprisonment of one year; the probation; and the community service order of 200 hours) is too unreasonable;

2. The judgment of the court below is based on the following circumstances: (a) the Defendants divided their mistakes into depth and reflected each other; (b) the defrauded money of this case was deposited into G name account held by Defendant B; and (c) Defendant A did not obtain substantial benefits from the instant crime; and (c) Defendant B returned the amount of defraud money to the Korea Land and Housing Corporation; and (d) all the Defendants were criminal offenders prior to 2000; (b) the crime of this case was committed in collusion with the Korea Land and Housing Corporation to take into account the fact that it was a crime before 200; (c) Defendant A received the rent subsidy provided by the Korea Land and Housing Corporation for the tax resident; (d) Defendant A was sentenced to the suspension of the execution of the sentence of eight months from December 19, 2013 with imprisonment with prison labor for not less than two years and for which the judgment became final and conclusive on December 27, 2013; and (e) Defendant A again committed the instant crime without any grounds for appeal by the court below to the above Defendants’ respective charges were unreasonable.

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

(However, pursuant to Article 25 of the Rules on Criminal Procedure, the facts constituting the crime in the judgment of the court below shall be corrected to correct the "two percent per annum" in the column of the crime No. 6 to "two percent per annum."