All the judgment of the court below (including the part of acquittal in the reason) shall be reversed.

Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 8,00.

Summary of Grounds for Appeal

Defendant

As to the part of obtaining subsidies for export packing materials for misunderstanding of facts, Defendant A should apply for the export packing materials support project (hereinafter referred to as “export packing materials subsidy”) in accordance with the encouragement of the early application of subsidies from Cheongyang-gun before reaching the time of purchase of the packing materials for Melelg, the first generation of a supporting document and the execution of a supporting document after the fact, and as a whole, received an amount within a reasonable scope for a project eligible to receive the export packing materials.

In addition, the Cheongyang-gun Office had been fully aware of the period of harvest and packing, a special product of Cheongyang-gun, so it was known that Defendant A did not purchase packing materials at the time of application for the export packing materials subsidy.

Although Defendant A applied for the subsidy for export packing materials using a certain means of lack of legitimacy, such as a false tax invoice, it cannot be viewed as a deception.

At least, Defendant B, at the request of Defendant A, only issued a tax invoice with the packing material company, and Defendant A did not know the fact that the amount of the packing material was returned after deposit without a passbook. Thus, Defendant A cannot be deemed to have committed this part of the crime in collusion with Defendant A.

As to the use of the subsidies for joint selection costs and the non-use of the subsidies for the general Melel packaging support program as joint expenses for the EM group (hereinafter “the instant small group”), there was the consent of the members of the EM group. Thus, when Defendant B deposited the subsidies into the account in the name of the EM group, the subsidies are used according to their intended use.

Even if Defendant A used some of the subsidies deposited in the account in the name of the instant small group without the consent of all the small group members, Defendant B.