The judgment below

The part against the defendant shall be reversed.

Defendant shall be punished by imprisonment for three years and by a fine of 80,000,000 won.

1. The main point of the grounds for appeal is that the sentence imposed by the court below on the defendant (three years of imprisonment, four years of suspended sentence) is too unfasible and unfair.

2. Each of the instant crimes is determined by the following: (a) the Defendant, a member of the J farming association, acquired approximately KRW 1.5 billion in total of subsidies through a false preparation and submission of land lease agreement or self-paid documents in collusion with other members for the purpose of receiving subsidies according to the plan for the project to expand the FF export; and (b) the Defendant, as a general manager of the said farming association from 2011 to 2014, submitted a false business plan, detailed statement, financial statements, confirmation document, and land lease agreement to convene members to apply for subsidies; and (c) actually performed a key role in each of the instant crimes, such as receiving cash from the public corporation; (d) the members of the association, including the Defendant, agreed to receive subsidies by setting the sequence of payments; and (e) returned to the public corporation after meeting the requirements for the payment of subsidies in the form of a new subsidy; and (e) the Defendant was not obligated to return the amount of subsidies to the Defendant’s employer’s share to the extent that the Defendant’s contribution was changed due to increase the amount of subsidies.

Although asserting that it was alleged from the beginning to the point of view that it was difficult to view it as the recovery of damage, L was ordered to return KRW 166,845,478 to the said farming association corporation until June 30, 2016, but it was ordered to recover KRW 10,00,000 on November 18, 2015.