All appeals filed by the prosecutor against the Defendants are dismissed.

1. The main point of the grounds for appeal is that the lower court’s punishment (eight months of imprisonment, two years of suspended sentence) against the Defendants is too unfased and unreasonable.

2. The result of the instant crime in which the State prepared a false estimate, construction cost calculation table, etc. which excessively calculates the construction cost and received a considerable amount of subsidies by improper means, under which the State’s reasonable management of the subsidy budget is impeded, and the subsidy is not properly provided to a person who is obliged to receive subsidies, which ultimately infringes on the significant public interest. Thus, the crime is not considerably high in light of the circumstances, methods, results, etc. of the relevant crime, and thus, the corresponding punishment should be imposed for such crime.

However, in full view of the following facts: (a) the Defendants are both led to the confession of all crimes; (b) Defendant A is a primary offender with no criminal records; (c) Defendant B has no criminal records of the same kind as the instant crime; (d) there is no record of criminal punishment exceeding the fine; (c) the Defendants returned the total amount of KRW 33,717,00,000 in the deposit money unlawfully received and the additional money to be collected pursuant to the relevant Acts and subordinate statutes; and (d) other factors of sentencing as indicated in the instant case, the lower court’

3. In conclusion, since the prosecutor's appeal against the defendants is without merit, all of the appeals are dismissed under Article 364 (4) of the Criminal Procedure Act. It is so decided as per Disposition.