All appeals by the Defendants are dismissed.

1. The grounds for appeal (the factual errors and misapprehension of legal principles) stated that the Defendants and the defense counsel asserted that the unfair sentencing is also the grounds for appeal on the date of the first instance trial. However, there is no assertion on the grounds for appeal submitted by the Defendants’ defense counsel within the lawful period for submission of the grounds for appeal. In principle, the grounds for appeal not stated in the grounds for appeal do not judge unless there are grounds affecting the conclusion of the judgment. Thus

A. As to the violation of the Subsidy Act on the budget and management of subsidies to the Defendants (hereinafter “the Subsidy Act”), the Defendant Union concluded a contract with G rather than acting as an agent or being entrusted pursuant to the Creation and Management of Forest Resources Act (hereinafter “Forest Resources Act”) with respect to the instant forest tending project implemented by Defendant G Forestry Cooperatives (hereinafter “Defendant Forestry Cooperatives”), and it does not constitute the case where the Defendants received indirect subsidies by false application or other unlawful means as provided in Article 40 of the Subsidy Act, since there was no awareness or intent to receive subsidies as provided in the Subsidy Act, and there was no intention to do so, and the Defendants did not receive subsidies as provided in the Subsidy Act, and thus, it did not constitute the case where they received indirect subsidies by false application or other unlawful means as provided in the Subsidy Act. However, the lower court erred by misapprehending the facts or by misapprehending the legal doctrine, which affected the conclusion of the judgment.

B. As to Defendant B, D, and E’s fraud, the act recorded in this part of the facts charged cannot be deemed as a deception stipulated in the crime of fraud. Even if this constitutes deception, the public official belonging to G is deemed to have disposed of by falling under the said Defendants’ deception.