1. Of the judgment of the court below, the guilty part against Defendant C and the part against Defendant E are reversed.

2. The defendant.

1. The scope of this Court’s trial - Of the instant facts charged against Defendant C, the court below pronounced the Defendant not guilty of violation of the Act on Fraud and Subsidy Management in attached Table 1, among the facts charged in the instant case against Defendant C, and sentenced the Defendant guilty of the remainder of the facts charged (the following are examined). As to this, Defendant C appealed only on the guilty portion, and the prosecutor did not appeal, and the non-guilty portion is separate and confirmed as it is, the judgment of this Court against Defendant C is limited to the guilty portion among the judgment below.

On the other hand, the court below found the Defendant not guilty of the fraud of the annexed Table 2 among the facts charged in this case on the ground that each fraud of the annexed Table 2 among the facts charged in this case is related to a single crime, and did not separately sentence the order.

As to this, since the defendant C0,00's guilty portion was appealed and the prosecutor did not appeal, each part of the fraud in attached Form 2 shall be transferred to the appellate court in full, but it shall not be judged as to the number 1 and 2 of attached Table 2, which was judged not guilty by the court below.

2. Summary of reasons for appeal;

가. 피고인 C ⑴ 사실 오인 내지 법리 오해 ㈎ 사기의 점 B이 2012년 P 대회를 위한 보조금을 받기 위하여 자 부담금으로 사용하고자 AL로부터 300만원을 빌려 온 것은 사실이다.

However, Defendant C is aware that it was actually used in the Games, and is not aware of how it was repaid to AL.

Comprehensively taking account of these circumstances, Defendant C, even with knowledge that it was not used in the Games in order to receive subsidies, deceiving Cheongbuk-do as if it were used.

shall not be deemed to exist.

Nevertheless, the court of the court below is guilty of this part of the facts charged against Defendant C.