The judgment below

Of them, the part on Defendant B shall be reversed.

Defendant

B A person shall be punished by imprisonment for not more than four months.

Defendant

C.

1. The sentence of the lower court against the Defendants (Defendant B: Imprisonment with prison labor for six months, and Defendant C: imprisonment with prison labor for one year) is too unreasonable.

2. Determination

(a) A subsidy created by the State of Defendant C must be strictly managed so that the subsidy can be properly paid to the project that requires it and to the Parties in light of its public nature and purpose;

However, although Defendant C was not entitled to participate in the D Promotion Agency’s subsidy project, it was awarded a subsidy by lending the name of the relevant business entity, as well as by pretending that the project was fully implemented even if the project under the contract was not completed.

Defendant

C The responsibility of Defendant C for the instant crime is very heavy in light of the fact that the amount of the subsidy obtained by deceit or fraudulent means reaches KRW 260 million, but most of the damages have not been recovered.

In light of the above circumstances, even if Defendant C makes a confession of all the instant crimes and appeals against Defendant C, and Defendant C’s appeal had no record of criminal punishment except the instant crimes, the sentence imposed by the lower court to Defendant C is too unreasonable on the ground of the reasons indicated in its reasoning (Although Defendant C deposited KRW 4,030,000 for the Victim Market Promotion Foundation after the closing of argument in the trial, it is difficult to assess the above circumstances as a serious reason to consider the change of punishment to Defendant C, considering the leading role of Defendant C in the instant crime and the total amount of subsidies obtained through the instant crime).

Defendant

B Defendant B provided Defendant C with data on the subsidy project of the D Promotion Agency in response to Defendant C’s request, and prepared a standard service contract in the name of the lending company.