The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal is that the defendant did not have any particular revenue source except the subsidy project, and most of the funds in this case were used for the defendant's living cost, credit card payment settlement, debt repayment, etc., the defendant prepared a false estimate, construction contract, tax invoice, etc. in collusion with a construction business operator, prepared a false file with a deposit certificate of passbook issued by a bank, and submitted evidential data by means of writing and printing and printing them, etc., and the defendant deposited only some amount at the court below, and the defendant did not reach an agreement with the victim of the Republic of Korea and the head of the Si/Gun. In light of the above, the punishment imposed by the court below (three years of suspended execution in June of one year and six) is too unreasonable.

2. Taking into account the circumstances asserted by the public prosecutor, the amount of KRW 50 million, out of KRW 70,000,000, which the defendant acquired by the victim o Chang-gun for the cost of maintaining the facilities of the E-school is used for the facility of the E-school. The amount of KRW 120,000,000,000, which was acquired by the defendant from the victim o Chang-gun for the original purpose and acquired by the victim 12,000,000,000 (including subsidies received by illegal means) under the pretext of the L building development project, is used for the formation project according to the subsidized purpose unless the business operator does not bear the burden separately. The defendant's total amount of KRW 44,00,000 (including KRW 2,4,000,000,000,000 not used for the E-school facility maintenance project + the amount of KRW 24,000,000,000).