The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal;

A. The sentencing of the lower court (ten months of imprisonment and two years of suspended execution) is too unreasonable.

B. A prosecutor 1) insofar as the conditions for granting subsidies are determined in accordance with the standards and principles as stated in the granting group of subsidies, the violation cannot be deemed to be a serious violation solely on the ground that the said conditions have no clear legal basis.

B) According to the evidence submitted, the Defendant cannot be deemed to have failed to receive the terms and conditions of subsidies, and at least at the time of applying for subsidies, the Defendant knew of the terms and conditions of granting subsidies. C) The Defendant’s act of receiving subsidies by creating a false contract for construction with M Co., Ltd. shall be deemed to be “a false application or other unlawful

2. The sentencing of the court below on the grounds that the sentencing is too unjustifiable.

2. Judgment on the prosecutor's assertion of mistake of facts

A. The summary of the facts charged regarding the act of fraud and violation of the Act on the Budgeting and Management of Subsidies is the recognition of E in Chungcheongnam-do and the “G” designated as the material for cultural heritage in Chungcheongnam-do is located within the above E boundary.

On September 17, 2008, Cheongnam-do applied for the re-construction project of local cultural heritage in 2009, 500,000,000 won as expenses for the re-building project of local cultural heritage (G) by selecting 33 local cultural heritage (including designated cultural heritage and general effective facilities), and applying for the re-building project of necessary bonds (G). The application was filed in Chungcheongnam-do. On January 9, 2009, Chungcheongnam-do applied for the re-building project of necessary bonds (hereinafter “Re-building project of 2009”) after undergoing the on-site fact-finding survey, etc. of the above project. On January 9, 2009, Chungcheongnam-do applied for the re-building project of necessary bonds (hereinafter “Re-building project of 200,000,000 won for subsidies”) and consist of 30,000,000 won for subsidies (n. 45,000,000 won for military expenses).

allocation and notification to the assigned group.

The defendant, on 209.