All appeals by the Defendants and the Prosecutor are dismissed.

1. Summary of grounds for appeal;

A. Each sentence of the lower court (10 months of imprisonment and 2 years of suspended sentence) is deemed to be too unreasonable.

B. Each sentence of the lower court by the Prosecutor is too uneasible and unreasonable.

2. The Defendants, as executive officers of the Traditional Market merchants' Association, illegally received subsidies from a large number of public relations projects by making them the target of criminal acts for the promotion of traditional markets and the revitalization of the regional economy, and acquired them by taking them into account. The Defendants committed the crime of this case, which caused the omission of the purpose of the subsidy project by impairing the proper distribution of subsidies and impeding the proper distribution of subsidies, and thereby causing the waste to the finance of the State and local governments, and the Defendants’ excessive and active criminal acts, such as manipulating the documents and materials necessary for the illegal receipt of subsidies, etc., and the amount acquired by the Defendants is not smaller than KRW 68 million (the subsidies which were illegally received by the Defendants) and did not recover from damage.

On the other hand, the Defendants are committed with the intention of committing the crime and reflects the mistakes in depth. While the Defendants were making various efforts to revitalize the traditional market, there are some circumstances that may be taken into account the motive and background leading up to the instant crime due to the lack of sufficient amount of self-payment under the poor financial standing of the merchants' meeting while applying for the subsidy project in order to prepare promotion expenses. The subsidies illegally received are mostly short of the merchants' meeting, and most of the subsidies were used in the merchants' meeting as the budget, and the Defendants were deemed not to have been individually returned, and the Defendants were unable to immediately respond to the recovery when the recovery measures pursuant to the relevant Acts and subordinate statutes, and there are no specific punishment power against the Defendants.

In addition, it shall be.