The judgment below

The part against the defendant shall be reversed.

A defendant shall be punished by imprisonment for two years.

except that this judgment.

1. Summary of grounds for appeal;

A. Fact-finding [Violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud), and Violation of the Subsidy Management Act due to the illegal receipt of subsidies] The Defendant intended to carry out a consortium project (hereinafter “instant project”) through K, an incorporated association (hereinafter “K”) in order to take into account the Defendant’s vocational training know-how.

Meanwhile, in order for K to be selected as an operating institution of the instant business, it was necessary to obtain all the real estate and other property owned by the IB Co., Ltd. (hereinafter “J”), but the method of acquiring the shares of J is chosen by acquiring the shares by acquiring the shares. However, in light of the financial status of J such as the obligation of the J, etc., there is no real value of the shares, and thus, it takes a form of monetary sale to avoid suspicions such as evasion of securities transaction tax.

Therefore, it cannot be said that the defendant had a criminal intent to obtain the subsidy by fraud or false application.

B. If it is found that the above violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) is guilty, it cannot be said that it constitutes a separate crime to arbitrarily use the subsidies obtained, or to make a preservation of ownership in the name of J on the building constructed with the subsidies, if it is found that the above violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) is guilty.

C. The lower court’s sentence of unreasonable sentencing (four years of imprisonment) is too unreasonable.

2. Determination:

A. As to the assertion of mistake of facts, the Defendant: (a) was a profit-making institution whose main purpose is education and training; and (b) did not meet the qualification requirements to be selected as a consortium project operator; and (c) created K as a project proprietor, along with his and her neighbors, and conducted a consortium project under the name of K.