The defendant's appeal is dismissed.

1. The summary of the grounds for appeal (one year of suspended sentence for four months of imprisonment) of the lower court is too unreasonable.

2. The fact that the defendant recognized his mistake and deposited the total amount of damage for the victim is favorable.

However, in this case, the defendant applied for the state subsidy provided under the condition that he paid his own share in full while working in a fishing village fraternity and acquired the appearance of 24.6 million won as if he paid his own share in full. Such an act is disadvantageous to the point that it would undermine the soundness of the subsidy business and cause the financial soundness of the state and ultimately cause damage to the people. In addition, in full view of the circumstances of the crime of this case, circumstances after the crime of this case, the defendant's age, character and conduct, and environment, it is not recognized that the court below's punishment is too unreasonable. Thus, the defendant's assertion is without merit.

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