All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The punishment sentenced by the lower court (the penalty amounting to KRW 30 million) is too unreasonable.

B. The above sentence imposed by the prosecutor by the court below is too uneasible and unreasonable.

2. Determination

A. The lower court’s unfair receipt of subsidies will undermine the soundness of the subsidy project and eventually result in the national finance failure, thereby return to the citizen’s expense.

This case is a case of acquiring subsidies related to cultural heritage repair works through several times, and there is a lot of damage amount.

This act of receiving subsidies seems to have been customaryly conducted, but the defendant's liability is not reduced solely for such reasons.

In addition, the act of lending or using the trade name of the repair business operator of cultural heritage is not somewhat liable as an act that renders the purpose of the repair qualification system for the preservation and succession of cultural heritage.

However, the above punishment shall be imposed in consideration of the following: (a) the Defendant has led to the confession of all crimes; (b) the subsidies that the Defendant received in relation to the unfair receipt of subsidies was actually used in the Traditional Temples Maintenance Corporation; and (c) the construction was completed normally; and (d) the Defendant is determined as the so-called so-called “monthly representative director”; (b) the degree of sharing of the act of lending Q, Z-related construction, and H mutual loans to Q, and H is relatively low; (c) since the end of 2013, the Defendant was actually retired from office and did not participate in the business of the said

B. As pointed out in the grounds of sentencing, the lower court’s judgment on the grounds of sentencing, including the nature of the crime related to subsidies, the degree of the Defendant’s participation in and the degree of sharing of the Defendant’s act, previous convictions, and the amount of damage in the instant case, the Defendant’s age, sexual conduct, environment, family relationship, circumstances leading to the Defendant’s crime, means and consequence, and all of the sentencing conditions indicated in the arguments and records.