The judgment below

Of them, the part against Defendant A shall be reversed.

Defendant

A shall be punished by imprisonment for two years.

Defendant .

1. Summary of grounds for appeal;

A. The misunderstanding of the legal principles of Defendant A1 is the project of a local self-government organization operated with local subsidies under the Gyeonggi-do Ordinance on the Improvement of Personal Sewage Treatment Facilities and Entrustment Management Expenses Support.

Local financial law, Gyeonggi-do Ordinance on the Improvement of Private Sewage Treatment Facilities, which is the basis of the above project, provides that the use of subsidies is divided into three cases, such as ① the use of subsidies by false application or other unlawful means, ② the use of subsidies by false application or other unlawful means, ③ a false report on the performance of a subsidy program, ③ the submission of a false report on the performance of the subsidy program, and each statutory penalty is differently prescribed depending on the nature of the

Therefore, considering the purport of the enactment of the local financial law, and the fact that the special law specifically regulates the compilation, enforcement, school attendance, punishment, etc. of subsidies, it is necessary to punish the defendant by the local financial law or municipal ordinance that can clearly examine the type of crime and the quality of crime of the defendant.

2) The Defendant, who is aware of facts, received subsidies for projects subject to the grant of subsidies by meeting the qualification at the time of applying for subsidies, and when the Defendant executes the instant environmental public service system, and takes into account the background leading up to submitting false water quality testing records at the time of Yangyang-ju, the nature of the environmental public service project, the degree of the Defendant’s implementation of the environmental public service project, etc., the water quality testing records fall under the documents that reported the performance of the project, and thus, it does not constitute fraud as there is no relationship between submitting false water quality

3) The sentence of the lower court’s unfair sentencing (two years of imprisonment) is too unreasonable.

B. Where a prosecutor (misunderstanding of legal principles) penal provision is specified, an employee belonging to a legal entity shall work for the legal entity.