All of the appeals by prosecutors are dismissed.

1. 항소 이유의 요지 - 사실 오인 및 법리 오해 - 검사가 제출한 증거에 의하면, 피고인들이 사실상 ‘L’ 활동을 하였을 뿐 피고인 주식회사 H( 이하 ‘H’ 이라 한다 )에서 일을 한 사실이 없음에도 출근카드, 급여 대장 등을 조작하여 일을 한 것처럼 꾸몄고, 이와 같은 방법으로 피고인 C 등이 H으로부터 받은 급여를 현금으로 인출한 다음 피고인 B에게 입금하는 방법으로 보조금을 편취한 사실을 인정할 수 있다.

Nevertheless, the court below sentenced the defendants not guilty, and there is an error of law that affected the conclusion of the judgment due to misunderstanding of facts and misunderstanding of legal principles.

2. The summary of the facts charged of this case that acquitted the Defendants of each of the facts charged of this case is as follows.

Defendant

A is the representative director of H in the second floor of the public interest-based K building in the public interest-based city and the secretary general of L who is a civil society organization and has an office in the same place, and the defendant B is the husband of the defendant A and the chairperson of M organization execution committee concurrently with the chairperson of H.

Defendant

C is a member of L, Defendant D is a member of the N.N. The Director-General of Policy Bureau and L. Defendant E is an elementary school after-school classes and a Secretary-General of L. Defendant F is a person who was the Chairperson of L while working at the Northbuk-do Party of Democratic Labor, Defendant G is a person who was the head of the N.M.’s site head and L, and Defendant G lends the name of labor contract to H.

On the other hand, the state (the competent department shall employ the Ministry of Labor) and local governments (Cheongbuk-do and Cheongju-si) shall select a preliminary social company with common financial resources from around 2010 to provide jobs to the vulnerable groups such as low-income earners, the disabled, and the aged, whose employment ratio is not less than 50%, and for the selected preliminary social companies, part of the personnel expenses and social insurance premiums for the total participating workers for up to two years.