All appeals are dismissed.

The grounds of appeal are examined.

1. Examining the evidence duly adopted and examined by the lower court and the first instance court on the grounds of the Defendant’s appeal, the lower court was justifiable to have found the Defendant guilty of violating the Act on the Management of Subsidies due to False Reporting among the instant facts charged (hereinafter “the Subsidy Act”) on the grounds stated in its reasoning.

There is no error of misapprehending the legal principles on Article 42 subparag. 4 and Article 27 of the Subsidy Act (Amended by Act No. 13931, Jan. 28, 2016).

2. Examining the reasoning of the prosecutor’s appeal, it is justifiable to reverse the judgment of the court of first instance that found the Defendant guilty on the ground that there was no proof of crime as to the charge of fraud and violation of the law regarding subsidies due to the payment of illegal subsidies among the facts charged in the instant case, and to render a judgment of acquittal

In doing so, there is no error of misapprehending the legal doctrine regarding the deception of fraud, the “a false application or any other unlawful means” under Article 40 of the Subsidy Act, or exceeding the bounds of the principle of free evaluation in violation of logical and empirical rules.

3. Therefore, all appeals are dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.