The judgment of the court below is reversed.

Defendant shall be punished by a fine of KRW 5,000,000.

The above fine shall not be paid by the defendant.

1. Summary of grounds for appeal by the defendant;

A. In relation to the facts of the facts stated in the judgment below, the defendant, who is the actual operator of D (hereinafter "D") as to the job creation support subsidy (hereinafter "the subsidy of this case") as stated in the judgment of the court below, had workers H and I belonging to the person eligible for support of job creation support ("the subsidy of this case") provide the service of supplying food to another company J (hereinafter "J"). However, it is true that D, which is engaged in urban community delivery business, uses D's food delivery vehicle as the vehicle of J's city delivery, instead of using D's food delivery vehicle as the vehicle of D's city city delivery, pursuant to an agreement between D and J (hereinafter "the agreement of this case"), which provides that the above worker performed the work of D's company, and does not perform the work of other company's company, as it did not receive any subsidy of this case prior to the above worker's work hours, and thus, the defendant did not receive the above food delivery service.

Even if the person received the subsidy by false application or fraudulent means, the person acquired the subsidy.

subsection (b) of this section.

Nevertheless, the judgment of the court below which convicted all of the violation of the Act on the Fraud and Subsidy Management in this case is erroneous in the misunderstanding of facts or misunderstanding of legal principles.

B. The lower court’s sentence against an unfair defendant in sentencing (an amount of KRW 5 million) is too unreasonable.

2. Examination ex officio prior to the judgment on the grounds for appeal by the defendant.

A. The Prosecutor received subsidies for job creation support (75% of the national expenses, and 25% of the Si expenses) in Article 1 of the facts charged in the instant case and acquired them by deception.

“The part of the lower judgment (as of 13,14 conduct)” (as of the second page 13,14 of the lower judgment) receives 400,000 won of the subsidies for job creation support (the national subsidy of 75%, the Si subsidy of 25%), and, at the same time, defrauds them by fraud.