1. The part of the lower judgment against the Defendants A and X is reversed.

Defendants shall be punished by imprisonment with prison labor for one year.

1. Summary of grounds for appeal;

A. Fact-finding or misunderstanding of legal principles 1) Defendant B (2) agreed not to receive self-charges from subsidized business operators and submitted the account details as if they received self-charges as if they were, it is known that wood pellets pellets was made by building and compressing a small range of spellets and made a spellet into an environmentally friendly resource where there is less harmful gas. Since it was given up profits from the operation of boiler, it is only used a means of lacking justification in granting subsidies, and does not constitute a fraudulent act in fraud.2) Defendant D(3), G(4), and U(9) did not receive subsidies by fraud. In particular, Defendant U has partially borne self-charges, and Defendant U.S. used the money exceeding self-charges as installation costs of boiler auxiliary facilities.

(2) In relation to the victim of fraud, the State, which is a real obligor, is not a local government, but a victim.

3) Defendant P(5), Q(6), S(7), and T(8) knew only that the subsidized business operators, such as the Defendants, sold the boiler by reducing profits from the boiler business entities, and there was no intent or no responsibility to obtain subsidies. ② The Defendants actually borne some of the subsidies. The Defendants did not err in the payment of subsidies equivalent to 60/40 (the State and local governments subsidies 60/40%) of the amount actually borne by the Defendants, and the amount should be excluded from the amount of fraud. 4) Defendant AE (11), AP (12), AR (13), AE (13), and AP were partly borne by Defendant AE and AP, and Defendant AR paid the full amount of the subsidies from a third party, and later, Defendant AR paid the full amount of the subsidies from a boiler business entity.