The judgment below

Part concerning Defendant A and B shall be reversed, respectively.

Defendant

A shall be punished by imprisonment with prison labor for not more than ten months and by imprisonment for Defendant B.

1. Summary of grounds for appeal;

A. The prosecutor's court below's each sentence (10 months of imprisonment, 1 year and 6 months of imprisonment, and 2 years of suspended sentence in August) declared against the Defendants is too unhued and unfair.

B. The punishment imposed by the lower court against the above Defendants A and B is too unreasonable.

2. We also examine the prosecutor’s assertion of unfair sentencing and the prosecutor’s assertion of unfair sentencing on the Defendants A and B.

The crime of this case is committed with the following facts: ① Defendant A applied for a subsidy for the activation of self-reliance local community projects implemented by the South-west Sea Zone as the head of the F Village in the South-west Sea Zone; ② Defendant A, as a part of the self-reliance local community support projects implemented by the victim South-west Sea Zone, submitted false documents to obtain KRW 38 million from the victim South-west Sea Zone as a subsidy; ② Defendant A, in collusion with Defendant B, who is a non-registered constructor, applied for a subsidy for construction of the F Village Village Complex Construction and Site Construction, the Gu Community Village Construction and Remodelling Construction, the Welfare Center Improvement and Repair of the Welfare Center, and the Agricultural Products Distribution Facilities; and ③ Defendant B, as a result, in collusion with Defendant B, submitted a new tax invoice to the victim under the name of the victim, by entering the name of F Village or the supply value of the F Village in the tax invoice as if Defendant B had been directly executed in the F Village, and submitting it under the name of the victim and the remaining 390 million won under the name of the victim who actually paid the subsidy.