The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for not more than ten months.

Provided, That the above punishment shall be imposed for two years from the date this judgment became final and conclusive.

1. The sentence of the lower court against the accused (one year of imprisonment) is too unreasonable.

2. In the instant case, the crime of defraudation of subsidies, such as the instant case, is likely to collapse the foundation of the subsidy system and incur unnecessary social costs, and the final state will cause damage to citizens and disrupt the national finance, and there is a need to give a warning to the perception that the so-called “subsidies” which are currently flexible through punishment, recovery, etc. corresponding to the crime, and that the sum of defraudation amounts to approximately KRW 250 million is disadvantageous to the Defendant.

On the other hand, the fact that the defendant recognized each of the crimes of this case and against mistake, that the defendant did not seem to have obtained any benefit from the subsidy that the accomplice received, that the victim notified the defendant and his accomplice of the return of the subsidy totaling KRW 76,475,060, and the victim recovered the subsidy totaling KRW 45,702,810, including the return of the defendant, and the rest of the subsidy seems to be recovered from the defendant, that the public official belonging to the victim wanted the defendant's wife, and that the defendant is favorable to the defendant that there was no criminal record other than a fine once.

In addition, the defendant's age, character and conduct, environment, circumstances and results of the crime of this case, etc., all the sentencing conditions in this case, and the result of the application of sentencing guidelines by the Sentencing Committee of the Supreme Court [Determination of types] of general fraud (at least KRW 100 million, but less than KRW 500 million) (where the risk of damage has not been substantially realized: the risk of damage has not been substantially realized, the aggravated factor in the event that the risk of damage has not been significantly realized, or where the risk of damage has been recovered from considerable part: the mitigated factor in the event that the law of the crime of this case is extremely poor or the court has committed a fraudulent crime by deceiving the court in the trial procedure [the scope of recommending punishment]: In full view of 10 months