The judgment of the court below is reversed.

Defendant

A shall be punished by imprisonment with prison labor for eight months and by imprisonment for six months.

except that this shall not apply.

1. Summary of grounds for appeal;

A. The punishment sentenced by the lower court (eight months of imprisonment) is too unreasonable.

B. The punishment sentenced by the lower court (six months of imprisonment) is too unreasonable.

2. Determination

A. The crime of this case is a case where the defendant illegally received subsidies, etc. that the defendant obtained through tax by fraudulent means, and the above act of the defendant does not only cause unnecessary social costs by excluding the purpose of the subsidy system, but also requires strict punishment in a relationship where the financial soundness of the State or local government is caused by the damage to the people, which ultimately causes damage to the people, and thus requires strict punishment. The amount of subsidies obtained by the defendant through fraudulent means is considerable to 266 million won, and the defendant appears to play a leading role in the crime of this case, but it is acknowledged that the defendant led to confession and reflects, and the defendant returned part of the profits obtained by each crime of this case at the court below, and the remaining profits are deemed to have been recovered from the National Treasury by additionally depositing them to each victim local government of this case at the court below. It is reasonable for the court below to have held that the defendant's age, character and behavior, environment, motive, means and consequence after the crime of this case, etc., comprehensively considering various conditions prescribed in Article 51 of the Criminal Act.

B. The crime of this case committed by Defendant B is a case in which the Defendant illegally obtained subsidies, etc. created by the citizens’ tax and the above act of the Defendant was committed by deception of the purpose of the subsidy system, thereby resulting in unnecessary social costs, and ultimately resulting in financial deficiencies of the State or local governments, thereby resulting in damage to the citizens.