The judgment below

The part against the Defendants is reversed in entirety.

Defendant

C. In eight months of imprisonment, Defendant A, and D, respectively.

1. When considering various circumstances against the Defendants in light of the summary of the grounds for appeal, the sentence of the lower court (for the period of eight months of imprisonment, two years of suspended sentence, two years of community service, one hundred and twenty hours of imprisonment, four months of suspended execution, two years of suspended execution, and forty hours of community service) is too unreasonable.

2. Ex officio determination

A. We examine the Defendants’ grounds for appeal ex officio prior to the judgment.

B. Of the facts charged against the Defendants, the summary of each fraud among the facts charged against the Defendants is as follows: ① “Defendant C has purchased four agricultural machinery, such as Trackter on April 29, 201 but has actually purchased a total of KRW 484 million, a total of KRW 50,000,000,000,000,000 won, and falsely prepared a request for subsidy, etc. as if purchased a large of KRW 534,000,000,000,000,000,000,000 won, and then, the Defendant shall receive KRW 320,000,000,000 from the victim Ecim-gun on June 29, 201,” and ② “Defendant A” from March 29, 2011 to the same year.

4. Up to around the time of purchase of 138 million won in total, but as if he/she purchased a total of 12 million won, he/she falsely prepares a subsidy claim, etc. and submits it to the person in charge of Hamyeong-gun's Office as if he/she actually purchased a total of 12 million won, and then he/she receives a subsidy of 75 million won in total from the victim Hamyeong-gun on June 24, 2011 and July 5, 2011, and acquires "12 million won".

C. The goods acquired by the Defendants, by deceiving the person in charge of the Hamyeong-gun Office, to put the Defendants into mistake and inducing the disposal of the goods.