The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for a term of one year and four months.

1. The sentence imposed by the court below (two years and six months) on the summary of the grounds for appeal is too unreasonable.

2. The crime related to the subsidy of this case is Bracker which provides the defendant with assistance-related projects, etc. to the owners of small and medium enterprises through the connection with public officials, etc., and such crime is a case where the defendant received a subsidy of 6.2 billion won including national expenses from victims for several times in collusion with other accomplices (the owners of small and medium enterprises and their employees) by registering false researchers or forging false documents to pretend to purchase research equipment for a considerable period of time, etc. In consideration of the crime period and frequency, crime method, damage amount, etc., the crime is inferior; the amount actually acquired by the defendant is up to 280 million won out of the above damage amount; the damage amount exceeds 60 million won; the defendant received from the so-called "small and Medium Enterprise owner" and the defendant received from the victim of this case the defendant received from the victim of this case a subsidy-related project to use the same kind of money in the name of the small and medium enterprise owner or the defendant received from the victim of this case to the extent that he received from the victim of this case to the Seoul High Court.