All appeals are dismissed.

The grounds of appeal are examined (to the extent of supplement in case of supplemental statements of grounds of appeal and defense counsel’s written opinion submitted after the lapse of the period for submission of the grounds of appeal).

1. Of the lower judgment, as to the part of the case No. 2014 No. 484 in its holding

A. The lower court, based on the reasons stated in its reasoning, found that the Defendant KC, Defendant KD, and Defendant KL, by deceiving AR City by means of preparing a false lease contract, and thereby deceiving AR City, obtained the investment enterprise’s subsidy from AR Si, which was erroneous, from AR Si, on the ground that it constitutes a crime of violation of the Act on the AR’s AR City’s AR city’s location subsidy.

In view of this part of the facts charged, the judgment of the first instance that acquitted the investment company on the amount equivalent to the subsidy within the jurisdiction shall be reversed, and all of the facts charged shall be convicted.

The judgment below

Examining the reasoning in light of the evidence duly admitted, the above judgment of the court below is just, and contrary to the allegations in the grounds of appeal, the court below did not err by misapprehending the legal principles on the crime of violation of the Act of the Specific Economic Crimes (Fraud) and fraud, or failing

2) In the event of the exercise of rights as a means of deception as to the total amount of subsidies, whether the violation of the Act on the Specific Economic Crimes (Fraud), fraud, and the violation of the Subsidy Act on the total amount of subsidies provided by the State is established or not, the act belonging to the exercise of rights and the deception belonging to the means of deception shall be comprehensively observed. If such deception cannot be acceptable as a means of exercising rights under social norms, it constitutes the exercise of rights.