All appeals by the Defendants are dismissed.

1. Summary of grounds for appeal;

A. The Defendants were duly granted subsidies and used in full for the cultivation of the U.S. corporation and the designated business entity, and did not deceiving the victim Youngcheon City.

B. Each sentence sentenced by the lower court (Defendant F: fine of KRW 1 million, Defendant I: fine of KRW 2.5 million) is too unreasonable.

2. Determination:

A. The lower court’s determination as to the assertion of factual mistake states that the project plan (in 292 pages of investigation records) of “the project to substitute for the FTA response” in the instant “the project plan (in 292 pages of investigation records) provides that the project is eligible for subsidies only for seedlings, ornamental water supply, and prop facility costs, and that the project guidelines of the instant project also include labor costs, the Defendants are deemed to have known that labor costs would not be eligible for subsidies, even if the Defendant would have known that labor costs would have been not eligible for subsidies, the exact amount would not have been calculated by the labor ledger, etc. of the Plaintiff.

In full view of the fact that the Defendants were issued a false tax invoice, etc. stating the amount from a material supplier company, and the Defendants submitted false tax invoice, etc. as if they purchased seedlings from K, not from registered seedlings, and the details of passbook transactions, etc. as if they were purchased from registered seedlings, and the said tax invoice, etc. were also prepared more than the number of seedlings actually purchased, and the Defendants stated that they recognized the facts charged at the first trial date of the lower court, the Defendants can sufficiently recognize the fact that they acquired the subsidies as stated in the judgment of the lower court (the total amount of the subsidies paid for household affairs by the Defendants used them for the development and cultivation).