The judgment of the court below is reversed.

The defendant shall be exempted from punishment.

1. Summary of the grounds for appeal (misunderstanding of facts, misunderstanding of legal principles, and improper sentencing)

A. The judgment of the court below which found the Defendant guilty of the facts charged in this case by misunderstanding the facts and misunderstanding the legal principles as follows.

(1) In order to hold a defendant accountable as an indirect principal offender, the fact that the defendant has actively induced and used the act of acquiring subsidies by deception shall be proved strictly.

However, the court below did not specifically state the defendant's act on the ground that "the local borrower's application for and payment of the cost subsidy is a typical act included in the execution of the cargo transport business."

(2) In order to obtain a number plate of a general truck, the Defendant entered into a contract with the borrower to enter into an illegal scrapping of a general truck from a specific-use truck with a general-use truck, and subsequently, the Defendant did not make any recommendations or directions to the borrower to whom he/she entered into, as a result of the free decision-making of the borrower.

In fact, as the Defendant is not a party such as the application for subsidies, there is no economic benefit acquired by the instant crime, and the borrower who did not apply for subsidies reaches about 20% of the paid-in loan amount, and the Defendant cannot be deemed to have the intention of controlling, intentionally or unlawfully acquiring the Defendant in the course of applying for subsidies and paying subsidies, such as the Defendant’s failure to know who did not apply for subsidies.

③ The Credit Card Agreement Co., Ltd. was the Ministry of Land, Infrastructure and Transport (the name from February 2008 to March 2013) and the Ministry of Land, Infrastructure and Transport (the Ministry of Land, Infrastructure and Transport) were divided into the Ministry of Land, Infrastructure and Transport and the Ministry of Oceans and Fisheries, respectively.

In the below, regardless of the name at a certain point, the term "national land traffic department" is from the card-based borrower selected by the Minister to issue the oil purchase card.