All judgment of the court below shall be reversed.

Defendant

A shall be punished by imprisonment of two years and eight months, and Defendant B shall be punished by imprisonment of one year and two months.

1. Summary of grounds for appeal;

A. In light of the fact that the Defendant A’s crime of this case is recognized and reflected, the document is prepared under the direction of Defendant B, there is little profit gained from the crime of this case, and the recovery of subsidies is taken, each punishment of the lower judgment (the first instance judgment: two years of imprisonment, and the second lower judgment: imprisonment with prison labor for eight months) is too unreasonable.

B. In light of the fact that the profit acquired by Defendant B from the instant crime is equivalent to KRW 41,50,000 and the recovery of subsidies is to be made, each punishment of the lower judgment (the first lower judgment: imprisonment with prison labor for a period of one year and a second lower judgment: imprisonment with prison labor for a period of four months) is too unreasonable.

2. The Defendants filed an appeal against the judgment of the court below in the first and second instances, and this court decided to hold the two appeals together for a new trial.

The first and second judgment against the Defendants is in a concurrent crime relationship under the former part of Article 37 of the Criminal Act, and thus, one sentence should be imposed in accordance with Article 38(1) of the Criminal Act. Therefore, the judgment of the court below cannot be maintained as it is.

3. Each judgment of the court below is reversed in accordance with Article 364(2) of the Criminal Procedure Act without examining the Defendants’ assertion of unfair sentencing, on the grounds of the above ex officio reversal, and the judgment below is reversed in entirety, and it is again decided as follows.

【Reasons for the Judgment of the Supreme Court which has been written 【The Reasons for the Judgment of the Supreme Court】 The criminal facts and summary of evidence recognized by the court are identical to each corresponding column of the first and second original judgments. Thus, they are cited in accordance with Article 369 of the Criminal Procedure

Application of Statutes

1. Relevant Articles 231 and 30 of the Criminal Code (the crime described in Article 2-A (A) of the judgment of the court of the second judgment of the defendant A is excluded), Articles 234, 231, and 30 of the Criminal Code are exercised, and the judgment of the court of the second judgment of the defendant A is reversed.