All appeals by the Defendants are dismissed.

1. The summary of the grounds for appeal (the original judgment- Defendant A: Imprisonment with prison labor for August, the suspension of execution for two years, and the Defendant Company B: fine of three million won);

2. Defendant A did not have the same type of punishment and imprisonment, and Defendant A returned part of the subsidy that was received by false application in accordance with the determination of the amount of illegal receipt after the instant crime. However, the amount of the subsidy that was received by unjust application was significant in size as KRW 48,847,970, and other various sentencing conditions specified in the instant pleadings, such as the period of crime, Defendant A’s age, character and conduct, and environment, are not heavy, and the Defendants’ assertion is without merit.

3. As such, the Defendants’ appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act on the grounds that there are no grounds for appeal. It is so decided as per Disposition.