The defendant's appeal is dismissed.

1. Summary of grounds for appeal;

A. At the time of establishment of an incorporated farming association in misunderstanding of facts and legal principles E (hereinafter “instant corporation”), the actual payment of the amount of investment was not a requirement for establishment of the incorporated farming association, and the Defendant paid self-payment.

Members of the instant corporation participated in the actual operation.

Therefore, the defendant was unawareed of B military by pretending a nominal corporation as a normal corporation.

Now, the defendant had no intention to commit a violation of the Act on Fraud and Subsidy Management.

B. The sentence of the lower court’s improper sentencing is too unreasonable.

2. The lower court also asserted the same purport as the grounds for appeal, and rejected this assertion in detail in the “decision on the Defendant’s assertion” of the judgment.

In this part of the judgment of the court below, there is no reasonable circumstance to deem that the judgment of the court below was clearly erroneous or that the argument leading to the acknowledgement of facts is considerably unfair due to the violation of logical and empirical rules.

In addition, in light of the circumstances stated by the court below, it is sufficiently recognized that the defendant had intention to violate the Act on Fraud and Subsidy Management.

Most of the evidential materials submitted by the defendant to this court are the purport to prove that the corporation of this case is not a nominal corporation.

However, the above materials were established by the instant corporation and the Defendant applied for subsidy support projects, namely, materials showing that the instant corporation was operated in accordance with the purpose of its establishment after deception was made, and thus, the lower court cannot reverse the judgment that the instant corporation was a nominal corporation at the time of deception.

B. The statements and the accused of the J which they attended and testified in this Court and submitted to this Court.