The judgment of the court below is reversed.

Defendant

A Imprisonment with prison labor for two years, for two years and six months, for Defendant B, and for one year, for Defendant C.

1. Summary of grounds for appeal;

A. As to the Defendants’ violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) by mistake of facts or misapprehension of legal principles, ① there is no causal link between the Defendants’ omission of revenues in this case and the act of manipulating the research section with the compilation and payment of the budget for subsidies (non-profit routes and losses for remote routes) in the victim in the cheon-gu. ② It is difficult to deem that the above act constitutes a deceptive act that may affect the formulation and payment of the above budget or there was the commencement of its execution. ③ It is difficult to deem that the Defendants had the criminal intent to acquire subsidies with respect to the above act. ④ The total amount of subsidies received by the Defendants

Nevertheless, the judgment of the court below which found the Defendants guilty on this part of the facts charged is erroneous in misconception of facts or misapprehension of legal principles.

(2) The sentencing of the lower court on the Defendants of unreasonable sentencing (the sentencing of the Defendants A: 3 years of suspended sentence on the two-year imprisonment; 3 years of suspended sentence on the two-year imprisonment; 2 years of suspended sentence on the one-year imprisonment; and 2 years of suspended sentence on the one-year and six months of suspended sentence) is unfair, respectively.

B. As to Defendant A and B’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) related to bond interest among the amount listed in the attached Table 1 of the judgment of the court below, Defendant B and C’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) related to bond interest among the amount listed in the attached Table 2 of the judgment below, the defendants B and C’s violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement) related to the Aggravated Punishment, etc. of Specific Economic Crimes (Embezzlement), although it is obvious that the defendants’ payment of interest interest by raising funds constitutes embezzlement against the victim, the judgment of the court below acquitted the Defendants of this part of the charges.

(2) The lower court’s sentencing against the Defendants on the grounds that they are too unjustifiable.

2. The defendants' mistake of facts.