All appeals filed by the prosecutor against the Defendants are dismissed.

1. Of the “I Factory Construction Works by J” promoted in 2011, the gist of the grounds for appeal was as follows: L was entirely constructed; “The instant primary construction work” promoted in 2014, “I exhibit stores and Experience Construction Works by J (hereinafter “the instant secondary construction work”) was entirely constructed by O, Defendant A and B changed the completion of the construction work from “H” to “D”.

The court below erred in the misapprehension of legal principles as to the facts charged by misapprehending the legal principles as to the Defendants of this case, although Defendant D merely disbursed KRW 465,526,342 as the first construction cost of this case through the issuance of a false invoice, etc., Defendant D only disbursed KRW 618,63,00 as the above construction cost of this case, and Defendant D only disbursed KRW 284,635,833 as the second construction cost of this case, but Defendant D knew only disbursed KRW 284,635,83 as only the second construction cost of this case, and Defendant D had paid KRW 397,948,00 as the above construction cost of this case (hereinafter “instant construction cost”).

2. Defendant A, from March 1, 2010 to March 1, 201, is the representative director of Defendant C farming association located in G in Chungcheongnam-gun, Chungcheongnam-do (hereinafter “Defendant farming corporation”). Defendant B is the representative director of Defendant D from April 3, 2009 to April, 3, 2009; Defendant farming corporation is a corporation established for the purpose of developing, distributing, and selling I food; and Defendant D is a corporation established for the purpose of performing civil works and construction works.

A. Defendant A and B’s joint crime 1) Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and violation of the Subsidy Management Act.