All appeals by the Defendants are dismissed.

1. The decision of the court below on the summary of the grounds for appeal (the fine of 4,00,000 won, the fine of 1,500,000 won, the fine of 1,50,000 won) is too unreasonable.

2. Although the defendants recognized the crime of this case and did not have the record of being punished for the same crime, and the subsidies obtained by deceit is expected to be recovered from the crime of this case, the crime of this case is committed in conspiracy by the defendants and obtained the subsidies from local governments by means of making false documents and thereby the crime of this case is likely to cause the loss of the local government's budget and the insolvency of the subsidies, taking into account the nature of the crime and the circumstances of the crime of this case, and other various circumstances, including the defendants' age, character and behavior, environment, family relationship and circumstances after the crime, it is deemed that the punishment imposed by the court below is too unreasonable. Thus, the defendants' assertion is without merit.

3. In conclusion, the Defendants’ appeal is dismissed in accordance with Article 364(4) of the Criminal Procedure Act on the grounds that the Defendants’ appeal is without merit. It is so decided as per Disposition.