All appeals by the Defendants are dismissed.

1. The summary of grounds for appeal;

A. The project cost, which serves as the basis for granting each of the instant subsidies, is not based on each construction contract, written estimate, etc. submitted by the Defendants and A, but based on the “unit price, etc. for the implementation of the AD project in 2013” under the “unit price, etc. for the implementation of the AD project,” which is determined by the two-gu Gangwon-do victim’s Gangwon-do to determine the

Furthermore, the Defendants conspired with A to make up for the construction cost.

Since the amount of subsidies is set according to the pre-determined standard unit price, there is no relationship between the false increase in construction cost and the grant of subsidies.

B. A has been constructed in accordance with the size, material quality, etc. in accordance with the subsidy grant project plan, and the victim was actually inspected at the stage of granting the subsidy and confirmed that part.

Therefore, the construction cost was reduced and the poor construction was not performed.

(c)

However, at the time of applying for subsidies, the Defendants were unable to fully pay their own contributions due to the difficulties in raising money, and the Defendants were paid their own contributions on behalf of A, and the Defendants were paid their own contributions to A or reduced their construction costs under the agreement with A.

2. The judgment of the court below also made the same assertion as the grounds for appeal in this part, and the court below acknowledged the establishment of each of the crimes of fraud in this case against the Defendants, including the Defendant H, in detail under the title of “judgment on the assertion of Defendant H and the defense counsel”.

Examining the following facts based on the evidence duly adopted and investigated by the lower court in light of the circumstances revealed by the lower court, the lower court’s aforementioned determination is justifiable.

① The instant subsidy system is established in order for local governments to support the activation of local farmers and the advancement of technology in accordance with relevant statutes and ordinances.