1. The part of the judgment below against Defendant C is reversed.

Defendant

C. The defendant C is not guilty.

1. Summary of grounds for appeal;

A. Defendant C (hereinafter “instant corporation”) has completed the decision-making process through a resolution of the board of directors that “A actually purchases a track and purchases it in the name of the instant corporation to receive subsidies,” before purchasing the instant track from the Defendant, and the Defendant was not fully involved in the decision-making process, such as the purchase method.

The Defendant, while operating a store for agricultural machinery sales, prepared documents concerning subsidies on behalf of customers at all times, and only prepared documents concerning subsidies in practice while selling the instant track.

The Defendant did not have any interest in how the purchaser of agricultural machinery pays self-charges, how to use the purchased agricultural machinery, and how to allow anyone to use it, and there is no need to do so.

The instant case also did not think of such parts.

Furthermore, at the time of the instant case, Defendant A was a director of the instant corporation, so he could proceed with the work related to the purchase of the Trackor and considered a person who can use the Trackor.

Comprehensively taking account of the foregoing circumstances, the Defendant committed the instant crime in collusion with Defendant A and B.

It is difficult to see it.

Nevertheless, the court of the court below rendered a guilty verdict on all the charges of this case, and there is an error of law by misunderstanding facts and affecting the conclusion of the judgment.

B. Each punishment sentenced by the lower court against the Defendants ( ① 2 years of the suspended sentence of one year, 120 hours of community service, 2 years of the suspended sentence of one year, 1 year of community service, 120 hours of community service, 3 years of the suspended sentence of six months, 2 years of community service, 80 hours of community service, 4 hours of Defendant D: imprisonment, 6 months of the suspended sentence, 2 years of community service, 80 hours of community service, etc.) are too uneased.