All appeals by the defendant and the prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The sentence imposed by the lower court (two years of imprisonment) is too unreasonable.

B. The above sentence declared by the prosecutor by the court below is too unhued and unreasonable.

2. We also examine each of the unfair sentencing arguments between the Defendant and the prosecutor.

The fact that the defendant recognizes the crime as a substitute, the fact that there is no particular criminal history, in addition to the punishment of the fine twice due to the crime of the 1999 and the crime of the 2000s, and the fraud amount is about 3 million won per year, etc. is recognized as a reason favorable to the defendant.

On the other hand, the crime of this case is found to be a cause unfavorable to the defendant, in view of the fact that the defendant's death report, abandons the body without undergoing a funeral procedure, etc., and acquired the benefits of persons with disabilities, etc. by disguisedly pretending that he is living, and that the crime was committed for a long period of up to 6 years, and that the amount of the crime was committed for a long period of up to 18 years, and that the amount of the total defraudation exceeds 18 million won, and that the crime of defraudation of the state subsidy is ultimately subject to damage to the good public. Nevertheless, considering the attitude from the investigation agency to the court of the trial, there is a need to punish the defendant more strictly.

In addition, considering the defendant's age, sexual conduct, environment, motive, means and consequence of the crime, and all of the sentencing conditions specified in the arguments in the instant case, such as the circumstances after the crime, the sentence imposed by the court below is deemed appropriate, and it is not deemed unfair because it is too heavy or too low.

Therefore, each argument of the defendant and the prosecutor is without merit.

3. In conclusion, the appeal filed by the defendant and the prosecutor is without merit, and thus, pursuant to Article 364(4) of the Criminal Procedure Act.