All the judgment below is reversed.

Defendant

A Imprisonment for one year, and Defendant B for ten months, and Defendant C for a fine.

1. Summary of grounds for appeal;

A. misunderstanding of facts (hereinafter “instant association”) filed an application for subsidies at J to purchase a yacht in order to carry out the purpose of the instant association’s establishment. Since the instant association received subsidies from the J to purchase a yacht thereafter, it cannot be deemed that there was deception in the process of compiling the subsidy budget for the purchase of the instant yacht at J City, and thus, it cannot be deemed that there was deception in the process of forming and paying the subsidy budget for the purchase of the instant yacht.

B. The sentence of imprisonment with prison labor for each year sentenced by the court below to the Defendants is too unreasonable.

2. Judgment on the assertion of mistake of facts by Defendant A and B

A. The summary of the facts charged in this case and the summary of the judgment of the court below are as follows. Defendant A is a person who currently holds office as the deputy head of the I-Gu (local administration class 3) and was in office as the first club president from around May 2004 to the end of August 2007, who formed K-dong Council (hereinafter “Dong-dong Council”) and was in office as a public official of J viewing and its affiliated organizations. Defendant B was retired on June 2009 from J viewing Budget Office’s investment budget division, L training center president, etc. From around 00 to August 2007, Defendant B is a person who was in office as the president of K-dong Association from around 200 to around 7, 2007, and Defendant C is a person who was in office as a full-time director of K-dong Association from around 200 to around 97, 207, and Q-dong from around 200 to 9.7, 2008.

R shall be dated April 2004.