All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The lower court found Defendant (guilty part) guilty on the ground that it did not go through the procedures for modification of indictment with respect to the facts pertaining to the “L stable facility business” but did not specify the total project cost or the amount borne by the Defendant and did not bear 18 million won of the amount to be borne by the Defendant, thereby deceiving the Defendant. In so doing, the lower court erred by misapprehending the facts or misapprehending the legal doctrine, thereby adversely affecting the conclusion of the judgment.

2) The Defendant was to have determined to bear the burden of misunderstanding the fact in relation to the “L stable facility business”

The court below found the defendant guilty of this part of the facts charged on a different premise, which affected the conclusion of the judgment by mistake of facts.

3) The sentence of the lower court (the imprisonment of eight months, the suspension of the execution of two years, the community service order) is too unreasonable.

B. According to all evidence regarding the violation of the Act on Fraud and Subsidy Management relating to “F” around October 2010 (the part not guilty in the disposition), the lower court erred by misapprehending the fact that the Defendant submitted a false business application to the victim with respect to “F” without intent or ability to bear the burden of the Defendant’s charges, and thereby, acquitted the Defendant of this part of the facts charged.

2) According to all evidence on the violation of the Act on Fraud and Subsidy Management relating to “L stable facility business” around December 2010 (the part not guilty on the grounds), the lower court erred by misapprehending the fact that the Defendant was able to recognize the fact that the burden of the Defendant who did not bear in relation to “L stable facility business” is KRW 13 million.