The judgment below

Part concerning Defendant A, B, and C shall be reversed, respectively.

Defendant

A, B, and C shall be punished by imprisonment for six months.

1. The summary of the grounds for appeal (the imprisonment of six months for each of the defendants A, B, and C, and the fine of five million won for the defendant-liability company E) that the court below made is too unreasonable.

2. Determination

A. As to Defendant A’s assertion of unfair sentencing, even though there was a history of punishment for the suspension of the execution of imprisonment by deceiving subsidies by means similar to the instant crime by means of deception, Defendant A committed the instant crime, and Defendant A was unable to promote a subsidy support project applied under the name of Defendant A limited liability company, and Defendant A transferred the said project to Defendant C and his husband D and caused them to refrain from committing the instant crime, it is necessary to strictly punish Defendant A.

However, in light of the fact that Defendant A led to his confession and reflects on the instant crime, that Defendant A deposited the full amount of KRW 35 million, which Defendant A acquired with Defendant B and C, that there is no substantial benefit for Defendant A, and that there is no other benefit for Defendant A, and all the sentencing conditions indicated in the instant argument, such as the age, character and conduct of Defendant A, family environment, etc., the sentence imposed by the lower court to Defendant A is too unreasonable, and thus, Defendant A’s assertion of unfair sentencing is reasonable.

B. As to Defendant B’s assertion of unfair sentencing, Defendant B’s strict punishment is required in light of the fact that Defendant B, despite being aware of the absence of the right to receive subsidies from Defendant B, manipulates the relevant documents as if he sold the relevant goods to Defendant Company E in order to recover the sales proceeds.

However, in light of the fact that Defendant B led to the instant crime and reflects it, that Defendant B deposited the full amount of KRW 35 million with Defendant A and C, that Defendant B did not have any record of criminal punishment, and that all the sentencing conditions indicated in the instant argument, such as the age, character and conduct, family environment, etc. of Defendant B, the sentence that the lower court sentenced to Defendant B is too excessive.