The prosecutor's appeal is dismissed.

1. The summary of the grounds for appeal is that agricultural management consulting support business provides subsidies for agricultural management consulting expenses as a requirement for the payment of self-payment to an agricultural management entity, who is a subsidy business entity. The Defendants, despite being aware of this fact, paid the Defendants to the D Co., Ltd., and C and F of D Co., Ltd., received subsidies for agricultural management consulting support business based on the payment details of false charges.

Therefore, the Defendants, in collusion with C et al. belonging to the above company, by deceiving the victim by manipulating the details of the deposit of false shares, and by deceiving the victim.

It is reasonable to view it.

Nevertheless, the lower court rendered a not-guilty verdict on the facts charged of this case. In so doing, the lower court erred by misapprehending the legal doctrine, thereby adversely affecting the conclusion

2. Determination

A. The summary of the facts charged in the instant case is that a person operating D Co., Ltd. established for the purpose of agricultural management consulting, etc. (hereinafter “D”), E, and F are the consultants belonging to the said D.

1) On March 2009, the Defendant was selected as a subsidized business operator of the Agricultural Management Consulting Services under the supervision of G agency around March 2009, and around that time, concluded a consulting agreement with D through E, Defendant A conspired to receive subsidies provided by the State and local governments after completing consulting services formally, such as suggesting the details of the payment of the self-paid charges by the method of paying the above subsidy in lieu of D, and making the number of days of consulting visits, etc.

C around March 27, 2009, after issuing KRW 9.6 million in cash to E, and remitting KRW 1.6 million to the agricultural bank account in the name of E, and around that time, E delivers KRW 2.4 million in cash to the above defendant's farming household in the above defendant's farming at that time, and the defendant bears the charge to the agricultural bank account in the name of No. D on the same day.