The judgment below

The part of the defendant G, H, L farming association, and M farming association shall be reversed.

Defendant

G.

1. Summary of grounds for appeal;

A. Each fact-misunderstanding (defendants), Defendant G, H, and I merely divide the profits that would return to the distributor of the agricultural machinery while reporting the purchase price of the agricultural machinery according to the published price by the Korean Association of Agricultural Machinery and Industry, which is the basis for calculating the subsidy, and there is no fraud in deceiving the victim's creative city by deceiving the victim's creative city or receiving the government subsidy by false application or fraudulent means.

B. Illegal sentencing (the Defendants)

2. Determination

A. (1) On May 20, 2014, Defendant G (A) committed a violation of the Act on Dec. 20, 2014 relating to the Management of Fraud and Subsidies. (1) The summary of this part of the facts charged is that Defendant G filed a false report as if it was purchased at KRW 54 million, and obtained subsidies from Changsi by fraud or other unlawful means, even if Defendant G purchased one bitter from F and actually purchased KRW 51 million.

According to the evidence duly adopted and examined by the judgment of the court below: ① L farming association is determined to be subject to the mechanical equipment support project for research fees in 2014 from the Changwon market around February 13, 2014; according to its business contents, the amount of KRW 8,980,00 (2,6940,000,000,000 won for subsidies, KRW 3,5920,000,000,000,000) was set; ② Defendant G’s director of L farming association submitted an application for subsidies on March 19, 2014; ② KRW 3,000,000,000,000,000 won for the purchase of KRW 57,500,000,000,000,000,000,000,000 won for KRW 3,569,000,000,000.