The defendant's appeal is dismissed.

1. The summary of the grounds for appeal is that the Defendant actually bears the burden of KRW 9,082,00 of the total project cost of KRW 20,700,00,000 (the labor cost of KRW 3,200,000, KRW 5,282,000, KRW 1.600,000, KRW 5,282,000, KRW 1.600,000, which was refunded from D), as prescribed by the relevant provisions at the time of filing an application for a subsidy, and the Defendant is not guilty of the subsidy by deceiving the victim’s main market.

2. On the basis of the judgment, the circumstances acknowledged by the evidence duly adopted and investigated by the court below, i.e., labor cost of KRW 4,480,00 as stated in the Defendant’s application for subsidies, and the amount actually paid as labor cost of KRW 3,200,000 even according to the Defendant’s assertion; and ii) the Defendant spent.

Comprehensively taking account of the fact that the electricity installation and control tower opening and closing costs of KRW 1,600,000 is not included in the details of the project cost for the application for subsidies, and ③ the Defendant’s aforementioned assertion by the Defendant is without merit, since the Defendant submitted the application for subsidies prepared in a false manner around August 17, 201, and obtained a refund of KRW 1,00,000, out of KRW 5,282,000, out of the Defendant’s charges stated in the application for subsidies.

3. In conclusion, the defendant's appeal is dismissed in accordance with Article 364 (4) of the Criminal Procedure Act on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.