The judgment of the court below is reversed.

The defendant shall be innocent.

1. Summary of grounds for appeal;

A. Since the Defendant (misunderstanding of facts and misapprehension of legal principles) disbursed the amount exceeding the amount set by the Defendant while carrying out the second construction of the instant project as the project cost, it cannot be recognized as the Defendant’s deception or intent to obtain unlawful acquisition, and there is no damage to Hongcheon-gun.

B. The prosecutor (unlawful in sentencing) of the lower court’s sentence (2 million won in penalty) is too unhued and unfair.

2. Determination

A. On October 31, 2014, the Defendant was sentenced to a suspended sentence of six months for a violation of the Act on Special Measures for the Establishment and Management of Areas subject to Development Restriction at the District Court, and the judgment became final and conclusive on November 8 of the same year.

From around 191, the Defendant was a person engaged in both Hongcheon-gun Co., Ltd. with the trade name "D," and, in the case of various kinds of subsidies, the Defendant was willing to receive a subsidy by submitting a false receipt for personnel expenses, knowing that the Defendant could receive a subsidy if the inspection on whether to pay the contributions by a local government, etc. was neglected and the inspection was not conducted properly, and only if the documents are prepared for the form of settlement of accounts due to the failure of the inspection, the Defendant was willing to receive the subsidy.

The Ministry of Agriculture and Forestry grants 26,107,00 won (20% of the total project cost) to a person who receives subsidies in implementing the "project for modernization of livestock facilities in 2009" to strengthen the international competitiveness by renovation of livestock penss after old age around December 2008 through Hongcheon-gun. The Ministry of Agriculture and Forestry stated 31,590,000 won (30% of the total project cost) in the indictment is a clerical error.

B was subsidized at the expense of the state and was given a cycle.

On December 2, 2009, the Defendant paid 45,400,000 won to the Defendant, although there was no fact that the Defendant had performed construction works, etc. in the Defendant’s livestock industry and office in Hongcheon-gun, Hongcheon-gu, Hongcheon-ro, Hongcheon-ro, Hongcheon-ro, Hongcheon-do, Hongcheon-do, and 14 other persons in charge of E did not have paid 45,40,00 won to them.