The appeal is dismissed.

The grounds of appeal are examined.

1. In the case of an ordinary concurrent relationship under Article 40 of the Criminal Act, res judicata effect of the final and conclusive judgment on one of the above crimes extends to other crimes (see, e.g., Supreme Court Decision 2010Do13801, Feb. 24, 2011). 2. The lower court: (a) deemed that the above summary order of KRW 4 million was issued (the Jeonju District Court Decision 2010Da4931, Oct. 7, 2010) on the ground that the Defendant applied for a subsidy for the promotion of marina industry in 2008 and submitted design drawings and completion maps different from the actual construction works; and (b) deemed that the above summary order of KRW 130,000 has become final and conclusive on August 7, 2010; and (c) deemed that the above summary order of KRW 200,000,000,000,000,000,000 won, which were final and conclusive on the facts charged, as the Defendant’s fraud.

The above legal principles and records are recorded.