The judgment of the court below is reversed.

The defendant shall be innocent.

Summary of Grounds for Appeal

misunderstanding of facts and misapprehension of legal principles on the money received by the defendant is not a "subsidies prescribed by the Subsidy Management Act (hereinafter referred to as the "Subsidy Management Act") but government contributions, and there was no fact that the defendant committed an illegal act in the process of receiving government contributions.

The sentence of the lower court on unreasonable sentencing (fine 3 million won) is too unreasonable.

The summary of the charges of determining the misunderstanding of facts and misapprehension of legal principles is a company established for the purpose of the livestock cell manufacturing business, and the representative director of the defendant A.

The Technology and Information Promotion Agency for Small and Medium Enterprises (hereinafter referred to as the "Promotion Agency") is a specialized institution entrusted by the Administrator of the Small and Medium Business Administration with the evaluation and management of projects for supporting technological development of small and medium enterprises

On October 5, 2015, the Defendant submitted a business plan to develop F from the Defendant on March 9, 2015, pursuant to the Small and Medium Business Administration’s Public Notice of Implementation Plan for New Products Development Project (including Technology Development Project Linked with Overseas Demand Sources) No. 2015-88 of the Public Notice on March 9, 2015, and the Defendant was selected as the subject of government contributions support around December 26, 2015.

On December 29, 2015, the Defendant entered into an agreement with the Promotion Institute on Technology Development Project (government contributions) with small and medium enterprises eligible to receive KRW 150,000,000,000, and opened virtual accounts linked to the integrated consignment account of the online research and development management system managed by the Promotion Institute in the name of the Defendant, and received a subsidy for technology development project (government contributions) by allowing the payment of cash from the integrated consignment account managed by the Promotion Institute to the account of external processing company, etc., as the points are deducted as much as the points were deducted as the amount was requested for external processing or used as the purchase of research equipment, etc.

Affairs or projects conducted by any person other than the State.